Activity Based Costing In The Cost Control Of XY Enterprises In Jiangsu Province

At present,compared with foreign countries,there are many deficiencies in the theory and application of cost calculation,which has seriously restricted the competitiveness of enterprises.As a new manufacturing environment caused by the changes of production cost and the pursuit of accurate cost information of product,the activity-based costing method from the 90 s of the 20 th century began in the enterprise has been widely used and achieved remarkable results.The research on the theory and application of activity based costing in foreign countries has been relatively mature,and the application of activity based costing has a great impact on modern enterprise management and the development of macro economy.But domestic enterprises due to the gap between the environment and the degree of information,the activity-based costing method in practice is less,academic research also mostly pauses in the introduction of foreign related concepts,limited to local areas of cost management,the lack of a systematic and scientific theoretical system of research,but lack the study of applications in the industry.Based on the existing research results,follow the contingency concept,the integration of concepts and practical ideas,adhere to the combination of qualitative and quantitative analysis,the basic idea of the combination of theory and practice,focus on three aspects of application of the theory of ABC,systematically put forward related theories and methods.From the research methods,the use of management science,economics,behavior science theory,using modern mathematical tools,the operation cost calculation method is analyzed from the aspects of accounting and technology,analyzes its inherent superiority from the theoretical connotation of the cost management.From the factors and management factors,general manufacturing three aspects systematically analyzes the impact factors of comprehensive activity-based cost management system,presents and analyzes the factors need to be considered before the design of activity-based cost management system,the ability of cost calculation method to solve the key issues of enterprise is quantified,the selection process of ABC are starting from the concept of the system,analyzed the relationship between enterprise decision cost concept,enterprise environment and attributes,is proposed based on the guidance model of abc.The first chapter is the introduction,which puts forward the background and reasons of the topic,the literature material collected by the subject,and introduces the writing ideas,main contents,research methods and technical routes of the paper.The second chapter mainly introduces the related concepts of ABC and theoretical knowledge,as well as in the cost control theory of knowledge involved in the study,including cost control theory and the theory of quality cost,provide theoretical support for the following research;at the same time,the necessity and feasibility of the implementation of activity-based costing analysis,and points out that the enterprise operation cost method is urgent need.The third chapter is the case enterprise Jiangsu XY factory,the first analysis of the enterprise general situation and the situation of the industry,through the activity based costing method to select and design before considering the factors,the establishment of activity-based costing model.The fourth chapter is the XY factory of Jiangsu ABC established in the third chapter of the guide model based on the analysis of the yield difference analysis and specification differences,pointing out that ABC has the difference compared with the traditional cost method.The fifth chapter is on the basis of the third chapter and the fourth chapter on the comparison of the quality cost of enterprises in recent years by comparing the calculated by traditional costing and activity-based cost calculated by the cost calculation method is obtained using the traditional cost based costing method,can more accurately reflect the cost of enterprises,help enterprises cost control.The sixth chapter is the conclusion and outlook,which is the summary of the full text,and points out the deficiency of the article,and puts forward the prospect of the follow-up study.