Quality Cost Accounting And Control Based On Activity-Based Costing

With the development of the economics and the consumption demand,the quality of the enterprise's products has witnesses higher requirements,and good quality cost control is helpful to the promotion of the enterprise's core competitiveness.However,on the one hand,the quality of control itself will lead to expenditure and cost rise,and excessive and unreasonable quality cost input will lead to inefficient input-output ratio,so controlling and managing the cost of quality is essential in the promotion of quality;On the other hand,In the past decades,although the development of cost accounting methods,there are many problems in the operation,such as the improper setting of the subject,cost collection uncompleted,which cannot provide useful information for decision-making.Therefore,this paper focuses on the method of activity-based costing to introduce quality cost,according to the cost allocation concept of activity-based costing "consumption of resources,resource consumption products" to carry out quality cost system design,quality cost collection and accounting,according to the process of activity-based costing method,to analyze and improve quality cost.This paper designs the operation quality accounting system,the accounting process includes:Confirm the quality work,divide the quality work center,collect the resources and cost in the production process of the enterprise,carry on the whole system collection,clear the allocation standard,allocate the resource consumption of the quality cost to the related work;calculate the allocation rate according to the cost drivers.Allocate cost to related products,compile quality cost reports,apply quality cost information,analyze methods including trend analysis,structural analysis and motivation analysis,and trace the source of quality cost.Based on the quality cost accounting and analysis of the SCCR enterprises in the boiler manufacturing enterprises,this paper finds that the cost of SCCR prevention is insufficient,the internal failure cost is not controlled or even abnormal,and the cost of product maintenance leads to external failure costs.Therefore,it puts forward some suggestions to SCCR enterprises:set up internal failure cost Control center,strengthen information sharing and prevention cost input,and prevent cost investment mainly from quality reward and quality assessment.Using activity-based costing to carry out quality cost accounting not only helps SCCR enterprises to calculate quality cost reasonably,but also provides effective suggestions for quality improvement,and provides a reference for other domestic enterprises to carry out quality cost management.