Research On Cost Accounting Of C Enterprise Based On Activity-based Costing

With the development of China's economy and the rise of Internet companies,the competition in the automobile parts manufacturing industry tends to become more intense,and the needs of customers are constantly changing.Enterprises need to make efforts to carry out product innovation.At the same time,enterprises actively adopt advanced production equipment to increase production efficiency,leading to a significant increase in manufacturing costs,while the traditional cost method has a single indicator for the allocation of manufacturing costs,which affects the accuracy of enterprise cost accounting.At present,companies using traditional cost methods will no longer be able to meet the management requirements of modern enterprises.Therefore,we have introduced the ABC method,which can compensate for the shortcomings of traditional cost method and improve the accuracy of cost accounting.Activity-based costing originated in the United States and has experienced 70 years of development.Under the efforts of many scholars at home and abroad,it not only formed a complete knowledge theory system,but also has been well applied in practical life.This paper firstly introduces the background,which leads to the research significance of the activity-based costing method.At the same time,it summarizes the relevant literature researched by scholars at home and abroad and grasps the focus of the research of the scholars.Then,the relevant concepts of the Activity-based Costing are introduced in depth,including the meaning of ABC,cost driven,and the system construction principles and processes.This ensures the systematic perfection of theoretical knowledge.Then it briefly introduces C company and its industry background,analyzes the problems faced by C company currently implementing traditional cost methods,and analyzes the cost data in 2017 to explain the necessity and feasibility of C company implementing ABC.Based on the assessment,the focus is on constructing an activity-based cost system suitable for C company.In the process of constructing the cost system,the company's production process was sorted out,23 operations were divided,and then 23 operations were grouped into 10 operation centers according to the type of cost drivers.Each center has identified a suitable cost driver,which exemplifies the driver for determining the transport center's operations.The method used is regression analysis.According to the identified cost drivers,it examined the cost data of C companies in 2017,and calculated the total cost of each operation center one by one.Then,it compared and analyzed the product cost and product profitability under the ABC and the traditional cost method.There are distortion problems for the traditional cost accounting method of the company.The adoption of the activity-based costing method can effectively solve this problem.Finally,in order to enable C company to successfully and effectively implement the ABC method,corresponding safeguard measures are proposed.