Study On The Activity-Based Costing Management Of X-Port Enterprise Under The Integration Of Business And Finance

Benefit is the eternal theme pursued by enterprises,and cost management is also an important management subject that modern enterprises need to face.In the current international shipping market situation is depressed,the domestic economic growth rate is severe situation,the port industry is facing increasingly fierce competition and severe challenges,how to be invincible in the adversity of limited economic development at home and abroad,seeking their own survival and development space is an urgent problem for enterprises to solve,which requires port enterprises to be based on reality,constantly tap the internal potential,enhance the endogenous development momentum,through the improvement of cost management efficiency effect,strive for greater profit growth space,form their own core development advantages,enhance comprehensive competitiveness.The integration of business and finance is the product of informatization in the era of big data,and it is also an important content of management accounting,which can provide guidance for cost management and indicate the direction of improvement,while activity-based costing,as a management tool of management accounting,is becoming more and more mature and has certain application conditions.Therefore,this paper attempts to combine the concept of business and finance integration with the activity-based costing to study the cost management problem,which provides some reference for port enterprises to improve the quality and benefit of cost management.Taking X Port Enterprise as the research object and focusing on the cost management under the integration of business and finance,this paper collates the domestic and foreign research literatures about the integration of business and finance and activity-based costing,and also defines the related concepts,and on this basis expounds the relationship between the integration of business and finance and the activity-based costing.Based on the method of field investigation and theoretical research,this paper analyzes the current situation of cost management in X port Enterprise,points out the problems in cost management caused by the disconnect of business and finance,such as low cost management consciousness,inefficient information transmission efficiency,and demonstrates the necessity and feasibility of implementing activity-based costing to promote cost management of integration of business and finance in this enterprise.According to the above problems,this paper,combined with the actual situation of X port Enterprise,emphasizes that the integration mechanism of business and finance is the premise of application,links the integration of business and finance with the activity-based costing,and designs the Activity-based costing management scheme under the integration of business and finance for the enterprise,and explains the expected implementation effect.At the same time,in view of the problems that may exist in the actual implementation of operation cost method in X port enterprise,some countermeasures and suggestions are given in this paper.This paper expects to provide reasonable suggestions for Port enterprises to improve the quality of cost management and promote relevant cost management work,and to give new ideas for the sustainable development of enterprises.