A Study On The Application Of Activity-based Costing In Manufacturing Enterprises Of A Enterprise

Nowadays,the development of information technology has intensified the market competition,Chinese manufacturing enterprises are facing great pressure,in this case,enterprise cost management has become more important than past,with the introduction of new and high technology,manufacturing costs takes more percentage from the whole product cost.Traditional cost method cannot meet the requirements of enterprise management,not able to accurately and reasonably locate;d costs,the reliability and rationality remain to be verified.The thesis of my research combines the literature,field visit,and cases analysis.Based on the study of experts and scholars in and abroad,current manufacturing industry in our country’s status and characteristics of cost control,and the research internship in A company,communication with A company’s financial personnel,the production characteristics of company products,production processes,by using standard cost method to control the product cost control present situation launches the deeply analysis,found that the current shortcomings in the course of cost control,analysis of the necessity of A enterprise implementation of product cost method and the existin g problems and Suggestions.Then,to improve the origin al cost calculation method of A company,introducing the idea of operation,establish the operation cost of library,analyzes the resource agent and cost drivers,on the basis of homework cost method to the same shop three products A company indirect expenses of scientific computing,and it is concluded that more accurate cost per unit,and on this basis for the price of the product planning.Then,the cost difference of three products of company A under the two different accounting methods is analyzed and evaluated.At last,the author puts forward the guarantee Suggestions for the cost accounting of company A and draws the conclusion and prospect.The application of activity-based costing in the cost accounting process of the company and the cost data of three products of enterprise A can prove that activity-based costing can more accurately calculate the indirect costs of products compared with the traditional cost method,so as to obtain the accurate cost of products.It provides ideas for A enterprise to conduct scientific and effective cost control and provides suggestions for automobile manufacturing enterprises that cannot obtain expected profits.