Appplication Research On Operating Cost Method Of Xiangtan Electric Manufacturing Co.,Ltd.

With the advancement and innovation of technology,enterprises in the production mainly rely on machinery to complete the production of products.The labor required in the production process is greatly reduced,which makes the proportion of direct labor in the cost accounting of the products become lower and lower.The manufacturing costs will gradually increase,which makes it more and more unscientific to rely on direct labor for cost assessment and accounting.The traditional cost accounting methods can no longer meet the cost accounting requirements of new products.With changes in the market environment and consumer groups,the production environment the company is facing is constantly changing.In order to meet the needs of customers,corporate production has also changed the previous single and batch production and adopted small-scale and diversified production.This makes the objects faced in costing more complicated.In order to adapt to the requirements of cost accounting in the new era,most companies began to actively explore new cost accounting methods in order to unify the cost management and the company's strategic decisions in a timely manner and promote the long-term development of the company.Activity-based costing is a new method of adapting to enterprise costing in the new form.It is also an important method for effective enterprise cost management.There are major differences in the activity-based costing method compared to the traditional costing methods of the past.Under the traditional cost method,the indirect cost of an enterprise is not controllable.However,under the activity-based costing method,the analysis of the factors that cause the increase in the product cost during the production process makes some indirect costs effectively controlled,making the enterprise's cost management process a The company's cost accounting is more realistic,which guarantees the trueness of the data in the enterprise cost accounting,provides real cost information for the formulation of the company's strategic decisions,and promotes the continuous development of the company.This article selected the XEMC as a target for research and explored the specific application of the ABC method in XEMC.Firstly,it introduces the background,significance,research summary at home and abroad,relevant concepts,the theoretical basis of the research,and the comparison with the traditional cost method;secondly,it introduces the basic situation of XEMC and the current cost accounting method of XEMC.The current situation of cost management,and analyzed the problems existing in the cost calculation of XEMC;then,it combed the necessity and feasibility of the implementation of the Activity-based Costing(CBC)method of XEMC and the objectives,principles,and applications of the Operational Costing Method of XEMC.Conditions;Then,taking the Group's second mechanical processing workshop as an example to study the application practice of the ABC in Xiang Electronics Group,and test the expected effect of the implementation of the ABC in the XEMC;then,the application of the XEMC is proposed.The implementation of cost method recommendations,raising awareness of cost management,establishing cost control mechanisms,standardizing cost accounting and analysis,and implementation steps,etc.Finally,summarizing the conclusions of the article,the application costing method of XEMC is effective and feasible.XEMC put forward the prospect of further study of the ABC.