Application Research Of Activity Based Costing In H Company

With the rapid development of world economy and further reform in China,the companies face the increasingly complex business environment.Industry competition is increasingly fierce.Most enterprises have a situation in which competitors are gradually increasing.In this kind of competition,if the manager still insist on the original accounting methods to calculate the production cost,it is impossible to obtain the cost data accurately and efficiently.This will also hinder the cost accounting and development of enterprises.At present,many companies have not realized to transform the cost accounting methods,and they don't understand the advantages of the activity-based costing method.The enterprises that actually apply the activity-based costing method to practice are much rarer.The financial manager of the enterprise has misunderstandings on the activity-based costing method.The management methods and concepts are too traditional,so the activity-based costing method has not been universally applied in the enterprise.This method can solve many defects of the traditional cost method,and at the same time,it will bring a better basic advantage to the cost management.Based on mold processing enterprises,the article to delve into its production cost calculation and management,mainly focus on how to classify homework in this method,and chose the reason for the cost.It has guiding significance in the conversion accounting method and the specific operation cost method.In this paper,the first part is an overview of the research background and research significance,and it summarizes the current research situation of domestic and international.On this basis,the preliminary conclusion is that the cost accounting can reduce the enterprise consumption by the activity-based costing method.Resource consumption and demand for reducing production costs can improve the management and control of production costs.The second part introduces some basic theories about the activity-based costing method,explains its definition,and understands and summarizes the theoretical basis of its basis,laying a solid foundation for the exploration and research.The third part first introduces the basic situation of H company,and makes a theoretical analysis on the feasibility and necessity of implementing activity-based costing.The fourth part separately expounds the specific accounting comparative analysis between H company's application of traditional cost method and activity-based cost method.It analyzes the advantages of activity-based costing method through the existing problems of traditional accounting method.The fifth chapter explains the problems of H company in applying the activity-based costing method,and proposes feasible solutions to the existing problems,and puts forward some problems that should be paid attention to when implementing the activity-based costing method.The sixth part summarizes the full text.