The Application Research Of Activity-based Costing In QY Enterprise

Military enterprises are responsible for the important scientific research and production tasks of China’s national defense industry.Due to the increasingly fierce competition in military products,the military-civilian integration development model is the trend of the times.Under market conditions,only by effectively reducing costs,enterprises can survive and develop.With the continuous advancement of the state’s reform of military industrial enterprises,the pursuit of corporate interests has increasingly become the production and operation objectives of military enterprises.In modern society,the speed of development and development of new weapons has increased geometrically.This has led to great changes in the process structure of internal product development and production in military enterprises,and the product cost structure has also presented different distributions.Traditional costing methods It is no longer possible to provide real and reliable information to enterprises.At present,most of the military enterprises in China use a more traditional method in the cost accounting of products.The single cost library is used for docking cost allocation,which is calculated by the working hours of workers or the number of workers.With the development of cutting-edge weapons and equipment,military enterprises,especially military high-tech enterprises,are faced with multiple challenges such as technological advancement,innovation and high technology maturity.Therefore,the cost accounting reform of military high-tech enterprises must be accelerated.Based on the characteristics of QY enterprise marketization and cost structure,this paper explores the methods for military high-tech enterprises to accurately calculate product costs.That is to say,the innovation reform leads to a continuous increase in the proportion of product R&D costs in the cost accounting system.The direct costs of the corresponding direct materials and direct labor are declining.The traditional cost accounting method can not provide real and effective data for military high-tech enterprises.The activity-based costing method,with its unique characteristics,can solve the problem that the traditional cost method cannot accurately allocate the indirect cost,so that the enterprise can accurately calculate the product cost and help to enhance the competitiveness of the enterprise in the new social development period.According to the cost accounting of some products of QY Company,using the relevant knowledge and practice materials of ABC theory,combined with the characteristics of QY enterprise product system,demonstrate the necessity and feasibility of QY enterprise implementation of activity-based costing method,and construct the operation cost method implementation management.The framework and part of the product application,in order to improve the cost accounting method of optimizing QY enterprises,to provide support for improving the cost management level of enterprises.