The Application Of Activity Based Costing In Jun Da Paper Company

Along with the rapid development of science and technology,great changes has been taken place in the global business environment,more and more managers have realized that the old way of operation has been unable to keep pace with the times,and the reform of corporate management methods is imminent.Enterprise managers must have timely access to the relevant products and the market information,and timely adjustment on the business strategy,(further,a higher requirement to the cost of enterprise information)it is also the cost of enterprises information put forward higher requirements,the cost of information has been no longer a simple product cost accounting,but which has been largely used in the daily enterprise management and even(in the business strategic planning)be used to strategy business plan.Junda paper is a large pulp production enterprises,its business covers production of pulp,papermaking,biomass power generation,and oil refining in many fields,the main products for Kraft bleached softwood pulp and hardwood pulp,paper pulp products accounting for the traders still use is the product cost method,that is based on product variety as cost to calculate the production cost calculation object,a method of calculating the cost of a product,the company monthly product costing,production cost distribution between the finished products and semi-finished products,the cost accounting method is relatively simple.But with the continuous development of pulp company varieties,especially some complicated technology,high technology content of the product line,only with the product approach to accounting enterprise product cost becomes more and more difficult.This paper is to study the application of Junda paper industry of ABC,by selecting five kinds of pulp and paper traders,including enterprises in large-scale production of bleached softwood kraft pulp and hardwood pulp,the two kinds of pulp process is relatively simple,suitable for mass production,including elemental chlorine free bleached hardwood pulp,elemental chlorine free bleaching of coniferous pulp unbleached kraft pulp,such as small scale,coniferous pulp production process is relatively complex.By comparison,the traditional cost accounting method of accounting information and the cost of ABC's information has some gaps,mainly reflected in the simple process,the production of large scale pulp,the formeraccounting cost accounting cost is larger than the latter,but for the complicated process,the small scale of production of pulp,traditional the cost accounting method is often too small.The reason is mainly due to material preparation,alkali recovery and wastewater treatment costs incurred,the activity-based costing method in a reasonable way,the fee is included in the cost of the product,which makes the complex and high technology products to improve cost compared to the past.In terms of the cost accounting method of activity-based costing method compared with the traditional cost information,the Activity-based costing method provides more accurate and comprehensive cost information,and the cost difference between products is more obvious,this is not only conducive to enterprise managers to grasp more accurate cost information,also to a certain extent,help enterprises to obtain more competitive advantage,enterprises based on the cost information more accurately that can grasp more initiative in the market,not just drift.