Research On Enteroprise Cost Management Optimization Based On Activity-Based Costing Method

As one of the modern cost management modes,activity-based costing(ABC)can solve the problem of inaccurate final product cost caused by unreasonable allocation of manufacturing costs which traditional cost accounting methods.The analysis of product and activity-based costing information statements can provide a basis for enterprise production decision-making and cost management.With the increasing variety of products in chemical enterprises,the production process of products is becoming more and more complex.At the same time,with the advent of intelligent age and big data age,the production environment of manufacturing industry has undergone tremendous changes.With the change of the times,the innovation of technology and the improvement of production efficiency,more and more enterprises use machine automation instead of manual production in workshop,which makes the production of enterprises move towards automation and mechanization step by step.And the application and promotion of management accounting also make enterprises begin to introduce advanced management ideas and management information system,and promote enterprise management information and intelligence.The increase of access threshold of chemical industry also leads to the decrease of direct labor and direct material proportion and the increase of manufacturing cost proportion in the production cost of chemical products.However,the traditional cost management mode is suitable for the production mode with a small proportion of manufacturing cost,which is not suitable for today's chemical industry.Therefore,this paper attempts to apply activity-based costing to case companies,hoping to provide some advisable points for improving the cost management level of case companies and similar chemical enterprises.Combining with the chlor-alkali workshop of the case company,this paper presents and analyses the accounting process and results of the traditional cost accounting method and activity-based costing method respectively,and compares the differences between the activity-based costing method and the traditional cost accounting method.The essence of the difference between the two methods is the difference in the distribution of manufacturing costs.Activity-based costing(ABC)divides activity centers according to production processes,and distributes the cost of activity centers to products through cost drivers,thus gaining product cost belief.Comparing with the traditional costing method,the result shows that the product cost information calculated by ABC method is more accurate,which verifies the rationality of ABC method in case company.Based on the complexity of ABC implementation and other factors,this paper combines the principles of software engineering and data integration to design a cost management system based on ABC for the case company to solve the difficulties encountered in the implementation of ABC.Through the use of cost management system to access and manage various data information and computer's fast and powerful computing power,the system and ERP are realized.Data exchange between systems can process and process cost information in the cost calculation model serving multiple management objectives,output cost information in the form of statements,feedback cost information to ERP system to achieve financial and business synergy,and serve management decision-making activities such as cost control,cost budget and performance evaluation of enterprises.