Application Of Activity-Based Costing In YJ Machinery Manufacturing Enterprise

With the rapid development of social economy and the quick update of the new technology,the promotion enterprise’s automatic and intelligent level had the very big,this change of the mode of production,indirect cost is more and more big,the proportion in the cost of enterprise cost management of a huge challenge,the traditional cost method provides data and information is not enough to meet the needs of the new production management mode.Through reading some research literatures at home and abroad,it is found that activity-based costing allocates resources according to activity drivers,and the cost information obtained is more accurate and effective,which can make up for the shortcomings of traditional methods.However,compared with foreign countries,the theoretical research and practical application of ABC in China are still relatively backward.Based on enterprise development needs,in order to enhance the competitiveness of enterprises,strengthening the cost control for the purpose,based on the research of theory and practice experience of abroad,combined with domestic related research results for YJ company’s existing machinery manufacturing cost accounting pattern analysis of existing problems and loopholes,to introduce the homework cost method,and the homework cost method application in the enterprise.This paper focuses on the allocation of manufacturing expenses by activity-based costing in YJ machinery manufacturing enterprises,and describes a series of specific calculation procedures and implementation steps,such as gathering resources,defining activities,allocating resources to activities,and assigning activities to products,and finally calculating product costs.In this paper,three products are selected as samples,and the traditional method and the activity-based costing method are used for accounting,respectively,to explain the assignment procedure of activity-based costing and its difference from the traditional costing method.This paper analyzes the necessity and feasibility of activity-based costing(ABC)in manufacturing enterprises with intuitive data,and proposes reasonable improvement measures and safeguard measures for the existing problems in current enterprise cost accounting,so as to ensure the smooth promotion and implementation of ABC in enterprises.It is hoped that this study can open up ideas for cost management of YJ enterprises and contribute to the promotion of activity-based costing in the field of equipment manufacturing.