Applied Research Of Activity Based Costing In S Textile Enterprises

In recent years,China’s economic growth continued to slow down,the Go vernment proposed to China’s economy from the capital investment-oriented to innovation-driven and consumer-driven change.This market situation is destined to reduce the investment in assets,coupled with the rising labor costs,China’s manufacturing industry is facing unprecedented challenges.Enterprises to a go od survival and development,we must reduce costs,and innovation,so as to i mprove the efficiency of enterprise production management.Activity-based costi ng is to meet the needs of enterprises,enterprises to provide real and accurate cost information,is the cost of enterprises can control the scientific and effect ive new means.Based on the study of the theory of ABC at home and abroad,this paper points out the existing accounting methods and analyzes the reasons for the c ost accounting of S textile enterprises,and introduces the activity-based costing method and expounds the necessity and feasibility for the application of S tex tile enterprises.Secondly,the operation cost method is designed in the specific application of S textile enterprises,and the implementation steps and specific a ccounting of ABC are described in detail.And the production process is simila r to the cost of nine kinds of raw materials for the cost of ABC under the op erating cost method of accounting,compared with the traditional cost method t o compare the cost of products in a tabular form clearly show the difference b etween the two methods of product cost difference,The reasons for the existen ce of objective data and theoretical support.Finally,for the implementation of S textile enterprises,get inspiration and make recommendations.The choice of cost drivers is the core of activity-based costing.Through t he use of statistical tools such as simple correlation coefficient and partial corr elation coefficient,this paper proves the correlation between operating costs an d cost drivers,and improves the effectiveness of activity-based costing methods.Providing reference to the textile industry and other industries to prepare for th e application of activity costing systems.