Research On Activity-based Costing Applied In S Manufacturing Enterprise

In the modern cost management of enterprises,cost accounting and control are two of the most core contents.If enterprises want to have future in the fierce competition of the economic environment,it is necessary to expand the scale and improve economic efficiency on the present basis.Enterprises need to ‘Grasp the head,control the middle' and try to do a good job in research and development.At the same time,through effective cost accounting and controlling means,cost reduction to a lower level in the fierce market competition can help enterprises grasp the upper hand.In recent years,more and more manufacturin g enterprises in production and management activities achieve mechanization and automation.The production mode starts to be changed from the extensive labor-intensive to technology-intensive and capital-intensive.The production model is also changed from single species and large series of simple production model to the order of the multi-species and single-piece small batch production of complex models.Because of the transition of the production mode,the traditional cost accounting method not only does lead to information anamorphic and inaccurate,but also cannot meet the demand of enterprise management.The enterprises need to find new ways to change the ir status.Therefore,companies need to find new cost accounting method——ABC to change the present status.ABC makes the allocation of manufacturing costs be changed from a single standard to a diversifi cation standard,making the distribution of manufacturing costs more refined and improving the accuracy of manufacturing costs in the product cost.This thesis will take the S Manufacturing Enterprises as an example,in order to explore the cost accounting system of manufacturing enterprises.This paper is divided into seven chapters: The first chapter is the introduction of this article,mainly introduc ing the research background,significance and research methods of this paper,and giving a brief summary of the contents of the paper.The second chapter,the main methods of cost accounting and control.Based on the modern cost management theory,introduces the relationship between cost accounting and control ling,and summarizes several methods of cost accounting and controlling,including its current situation,basic principle,application and characteristics in domestic and abroad and so on.The third chapter introduces the basic situation of S manufacturing enterprises,including the organization,product and production characteristics,industry competition status and financial status,and then introduces the status of cost accounting and controlling in S manufacturing enterprises with MTO.It is found that the existence of cost management issues.In the fourth chapter analyzes the necessity and feasibility of the application of ABC in the S manufacturing enterprises.Combining with the actual situation of S manufacturing enterprises,the chapter constructs the operation-oriented cost accounting system to solve the existing cost management problems.The fifth chapter is the application of the activity-based costing accounting system.It selects some orders as the pilot,applies the accounting system and compares the two cost accounting methods and the application effect evaluation.In the sixth chapter,according to the ABC of S manufacturing enterprises and combined with the idea of its target cost controlling,the corresponding cost controlling measures are put forward for several job centers,which has implemented the ABC method.Through the research of S manufacturing enterprises,the concrete implementation steps of S manufacturing enterprise ABC are put forward,which divides the work unit s and standards and applies it to the products of S manufacturing enterprise machinery manufacturing production line.Through the ABC,the order cost is more accurate and reliable,which provides the basis for decision-making of product pricing decision-makin g and product structure optimization decision-making.It also provides the basis for the effective implementation of cost control ling and provides new method for enterprise finer and timely cost management.In conclusion,hope the research of the paper to be applied for other MTO manufacturing enterprises.