The Application Of Activity-based Costing In DK Company

With the vigorous development of the automobile industry,the number and scale of auto parts manufacturers also show an increasing trend,the market competition is more and more intense today.At the same time,the new energy vehicles as a new industry,the rise of the traditional auto parts manufacturing enterprises have brought a greater impact.Traditional auto parts enterprises want to come out in the market competition,in addition to relying on strong product development capabilities,but also the need for a sound cost accounting system to help enterprises to accurately product pricing and production decisions.Only to calculate the exact cost of information in order to carry out effective cost management and control to achieve the entire production chain of the enterprise all-round management,optimize the production process,make up the loopholes in the production process to enhance the marketcompetitiveness of enterprises.After analyzing the background and significance of the topic,this paper studies and understands the operation cost accounting and management of the relevant scholars at home and abroad.DK company as a case enterprise,through research and analysis of the DK company's production characteristics and cost accounting status.DK company in the allocation of indirect costs,the working hours for the distribution of standards,cost accounting is not accurate,the lack of effective cost management system,a large extent hinderedthe long-term development of DK company.But the DK company itself has the conditions for the implementation of operating cost method,such as the use of machine-based production,indirect costs accounted for a greater proportion of product costs;the implementation of advanced information management system,to achieve timely communication of various departments;Therefore,after collecting the relevant cost information,the author designs a set of activity-based costing system for DK Company,and compares the cost of the product cost calculation with the cost analysis and cost control and control.Finally,this paper also points out the problems that DK may present in the process of implementing the operating cost,and puts forward the corresponding measures to solve the problem.I believe that the operating costs should not be confined to the cost of accounting,more importantly,the operating costs of the concept of operating throughout the enterprise production and management has always been to enhance the company's cost control awareness,the operating cost method to reflectthe cost information and Non-cost information is used in business decision-making.