Research On Application Of Activity-based Costing In The HX Chemical Plant

With the increasing global economic competition and technology development,in order to gain more profit space,more and more enterprises pay more attention to cost management.This paper based on the research of HX chemical plant using the activitybased costing method,summarize the operating cost method for the HX chemical plant efficiency,in order to implement the “enterprise product cost accounting system of petroleum and petrochemical industry”,giving some scientific advice to HX chemical plant,it is benefit for HX chemical plant make reasonable choice of the cost accounting,and it has important practical the significance of economic benefits.This paper adopts literature research method,case analysis method,comparative study method and actual investigation method with barium hydroxide workshop of HX chemical plant as the main research content,collection and field survey data of several aspects of the work.The main research results are:1.Combing the current situation of motivation perspective and decision-making perspective about at home and abroad on the ABC,paper based on the HX chemical plant use the traditional cost accounting,found use traditional cost calculation method has some problems like single and narrow range of calculation,resulting use the cost accounting results can not effectively control the activities.2.It is pointed out that the use of activity based costing in HX chemical plant has the support of internal environment and external environment.In order to improve the financial management system,optimize the allocation of resources in order to enhance the competitiveness of products,it is necessary to use HX.3.Based on the barium hydroxide workshop,discusses the concrete plan of the HX chemical plant using the ABC,through the actual investigation,using the accounting theory and procedure of activity-based costing,focusing on the manufacturing cost and non-manufacturing cost to achieve the classification of operation according to the cause,from resource to activity,ultimately include in the calculation process of product cost.Prediction of HX chemical plant using the activity-based costing method have benefit for the accuracy of cost data,production processes,the price more,the allocation of resources in production and marketing,performance evaluation system,finally realize the goal of lean cost management.The main reason for the benefit of the analysis is the result of the difference between the activity-based costing and traditional cost method in the scope of calculation the principle of measurement and the degree of attention to the indirect cost.4.HX chemical plant costing system face technical conditions,personnel,and leadership and so on.In order to solve these problems,the plant have to enhance the degree of attention from leadership,cultivate talents who know more about the ABC,update the technical and some other measures.