The Applied Research Of Activity-Based Costing In The Company A In Shandong

With the continuous improvement of the socialist economic system with Chinese characteristics,the economic development of our country has been improving.The rapid development of the economy is bound to intensify competition among Chinese enterprises,especially among small and mediumsized manufacturers.How to gain an advantage in the fierce competition is not to be ignored by small and medium-sized manufacturing enterprises.In the market competition,how to control cost effectively is an important factor for enterprises to gain accurate pricing advantage under the precondition of observing our macroeconomic system.At present,the traditional enterprise accounting system is still used by most enterprises in China,although the traditional accounting system has its calculation is simple,occupy resources advantage of the relatively small,but its cost accounting inaccurate disadvantage is increasingly obvious.Homework cost method is recognized as the most accurate cost accounting method,the cost of manufacturing cost allocation is more scientific and reasonable,can better conform to the steps of continuous development and progress of society.Based on the study of the theory of the homework cost method,on the basis of A enterprise of Shandong spot investigation,makes A deep and workshop relevant staff carried out adequate communication,mastered A enterprise specific process under the traditional cost accounting system,through the design analysis,and then applied to A company operation cost method accounting system were studied.This paper studied the homework cost method application of cost accounting in small and medium-sized manufacturing enterprises company A specific process,operation cost of library,and the selection of cost drivers,the innovation of this article is based on the traditional cost accounting and operating results comparison analysis,cost accounting and cost control of A company's related Suggestions.At present,the practical application of homework cost method is relatively small,hope the results can be applied to our country small and medium-sized manufacturing enterprises cost accounting method to offer help.