Research On Application Of Activity-based Costing In X Enterprise

With the development of market economy and the continuous improvement of production and processing technology,the competition in the machining and manufacturing industry has become increasingly fierce.At the same time,it is also facing the impact of the international market.Therefore,it is necessary to maintain its business scale and improve the profitability of enterprises in the reform and opening up of the market economy.The most pressing problem is to adhere to scientific accounting and save costs,maintain its own manufacturing level,and at the same time bring the price advantage brought by lower cost to occupy a place in the market and continuously improve the management level of the enterprise,and these problems must be costed.Based on accurate accounting.In order to solve the above problems,enterprises need to achieve the goal of improving cost accuracy through the activity-based costing method.The method realizes the accurate accounting of the product cost by determining the resources consumed by the operation and then distributing it to each product with appropriate cost drivers.The theory of activity-based costing has been recognized by many scholars at home and abroad,and has comprehensive and in-depth research and analysis on its related theories,practical applications and implementation conditions.The well-established ABC theory can help companies achieve scientific management of costs,improve their profitability and management level,and provide strong data support for business decision-making.Although many research literatures indicate that there are many enterprises in Western countries that have realized the accounting of activity-based costing,China’s market environment and corporate characteristics are still different from each other,and this has led to the use of activity-based costing in enterprises.It must be difficult.This requires enterprises to pay attention to the combination of their own development goals in the actual situation,while avoiding blind expansion of the scope of accounting,guided by the principle of cost-effectiveness,flexible use of the theory of activity-based costing,in order to smoothly implement its accounting process.In addition,the advanced information system can provide strong data support for ABC accounting and improve the efficiency of the enterprise,but the key factor to determine the success of its implementation is the full support of the management.The X company in the research case is a large-scale machinery manufacturing enterprise.This paper introduces in detail the researchbackground,significance,domestic and international research overview and the theory of activity-based costing based on the application of activity-based costing,taking the actual production and operation of X enterprises as an example.Firstly,it introduces the basic situation of the enterprise,and then analyzes the current situation of cost management and the problems existing in it,mainly the distortion of cost data,the adverse effects of non-value-added operations,the difficulty of contract decision-making,and the overall management level of cost management.Improvement.Then,aiming at effectively solving the above problems,and completing the research more effectively,the scope of the accounting is narrowed down,and the process of implementing the activity-based costing calculation in a workshop in the enterprise is carefully studied and analyzed.Specifically,it divides and classifies work operations,determines the resources involved,analyzes cost drivers,and distributes costs to products.First,identify 11 processes included in the job chain.Here,in order to simplify the calculation process,it is integrated into 8 job centers,and all the resource costs involved in the job chain are distributed to each job.Then,by analyzing the specific characteristics of each operation,the respective cost drivers are obtained.The cost of each product is calculated by the relevant cost drivers collected,and finally combined with direct labor and direct materials to obtain the total cost of the product.The new cost information calculated by the activity-based costing method is compared with the traditional cost-calculated product cost,and the difference is mainly determined by expanding the accounting scope(adding the billing,design,inspection process)and adjusting the distribution standard.After completing the construction of the ABC system,it comprehensively analyzed its positive impact on X enterprises in terms of ensuring cost information accuracy,non-value-added operation management,pricing decisions,improving corporate management level,and strategic significance.At the same time,it provides various improvement measures for the details that X enterprises may encounter in implementing the activity-based costing method.It mainly regulates the collection of raw data and deepens the degree of informationization,regularly maintains the accounting system,properly utilizes commercial software,and insists on cost.Benefit principle,etc.