Research On The Improvement Of Cost Accounting Of LG Chemical Enterprise Based On Activity Based Costing

Due to the chemical industry downstream demand driven and effective management of the cost of strengthening the performance of chemical enterprises rebounded.More companies strive to seize the good market environment,break through the old internal management limitations,to seek more efficient management methods.From the point of view of cost improvement,it plays an important role in the pricing of a product,the scale of production,the direction of development,and the business decision.The traditional cost accounting method according to the consumption of products directly back to the cost,then the cost of collection,and a single standard of distribution of direct and indirect costs,resulting in cost accounting results there is a big uncertainty.From the point of view of its function,the traditional cost accounting method can not meet the needs of the modern enterprise,which is intelligent and systematic.In this paper,combined with the accounting process and results of the specific case of the ABC show and analyze and reveal the accounting ideas and the traditional cost accounting method of ABC are essentially different,it is the essence of accounting in accordance with the cost of the driver back,moving over the allocation of resources cost,distribution cost according to the driver activity occurred,finally collect the product cost,cost accounting results obtained.During this period,the whole process of activity based costing is attached to the occurrence of production activities.And compared with the traditional cost accounting process and the results,from two aspects of cost management,investment decisions,the overall benefits of the impact of the analysis of the cost accounting methods.Finally,starting from the reality,the paper lists the constraints of theimplementation of the ABC in the implementation of high technology requirements,complexity,and other aspects,and puts forward the personnel training,implementation planning and other safeguards.In conclusion,this paper mainly uses the method of case analysis,the operation cost accounting method and traditional cost comparison,analyzing the activity-based costing method in many aspects of cost management and the benefits of the advantages of both from different angles,and put forward the implementation of security measures,to ensure the smooth development of activity-based costing,hope to reference on the whole chemical industry.