Application Research On The Combination Of Activity-based Costing And Standard Costing

In recent years,most companies still use traditional methods of accounting cost accounting and make decisions accordingly.Although companies have realized that the standard cost method cannot meet today's rapidly changing market and cost accounting methods are not scientific and reasonable,they cannot find a scientific and reasonable calculation method.In particular,KM Corporation,as an auto parts manufacturing company,is quite different from traditional manufacturing industries.It has a great deal of dependence on upstream companies,and production equipment,etc.are also more specific.Often,only one production line can produce one type of product.,And the automotive industry has a wide variety of brands and models,which requires auto parts manufacturers must strictly control costs,and thus better profitability.The activity-based costing method can provide enterprises with accurate,effective,and timely information on cost accounting,which enables companies to make better decisions,operate better,and profit more.In this context,this article selects the KM company case for detailed analysis,and combines theory with practice to enable readers to understand the main purpose of this article more clearly.Absorbing the essence of the standard cost method and combining the more appropriate activity-based costing method is The effective premise of enterprise cost control.Therefore,in the face of an increasingly fierce competitive market,if all auto companies want to be able to take advantage of the fierce market,they must change the current standard cost method.Based on this,the content of this article is divided into the following sections:The first chapter discusses the research background and significance of this paper,the research status at home and abroad,the research content and methods,and the corresponding technical route.It proposes research topics and establishes the research direction.The second chapter,mainly from the standard cost method,the concept of activity-based cost definition,cost control theory,cost drivers,and input-output theory and other multiple angles of research,to lay a solid foundation for the creation of the paper.The third chapter mainly analyzes the basic situation of the company.By comparing the differences between the traditional cost control method and the activity-based costing method,it uses qualitative and quantitative analysis methods to find the current status of the company's cost control,existing problems,and analysis of the causes.Combines the scientificity of standard costs and operating costs.The fourth chapter,based on the current status of company cost control,puts forward a combination of standard cost and activity cost design concepts,and improves it from multiple perspectives of cost drivers,resource pooling,and cost accounting,and continuously strengthens the ABC in KM.Application practice.The fifth chapter mainly analyzes the key problems,implementation guarantees and expected results of the combination of standard cost and operation cost of KM company.Chapter 6 draws conclusions on the basis of the previous text,and puts forward the shortcomings and prospects of the paper.In short,KM company has established a scientific,rational and efficient standard cost and operating cost combined with the method of accounting,effectively reducing the cost of the company's consumption,and has virtually strengthened the management and control of the company's internal costs and improved the company's economic efficiency.Corporate cost control has a positive effect.