Research On The Application Of Activity-based Costing In X Enterprise

In the middle of last century,foreign scholars began to put forward the concepts of "activity" and "activity cost".The theoretical research of activity cost method has made great progress and gradually formed a relatively complete theoretical system.On this basis,manufacturing,medical and catering industries began to introduce and promote activity-based costing to calculate costs,resulting in many successful cases.After joining World Trade Organization,Chinese enterprises began to learn advanced management techniques from foreign enterprises and introduce activity-based costing.By continuing developing and making progress in science and technology,China's steel processing enterprises are in the process of transforming from traditional labor-intensive industries to technology-intensive industries.At this stage,the indirect costs incurred by enterprises are increasing rapidly and the amount is increasing continuously.Because the traditional cost accounting method focuses on accounting,it fails to allocate the indirect costs reasonably,and also fails to play a greater positive role in enterprise cost analysis and financial analysis.It can't meet China's steel processing enterprises' cost management needs at present.Activity-based costing is adopted to replace the traditional cost accounting methods of enterprises.Based on activity and core,a bridge is established between resources and products,which makes the cost accounting information of enterprises more reasonable,accurate and comprehensive.Activity-based costing can allocate indirect costs incurred by an enterprise to the whole production and operation process of the enterprise through corresponding activity drivers,monitor the formation and accumulation process of costs,and facilitate the enterprise to implement more effective management measures.According to the literature related to activity-based costing that come from the domestic and foreign,this paper makes a summary of these literature,makes explanations of the research status and trend all over the world,and makes theoretical preparations for the introduction of activity-based costing into enterprise x.In the process of implementation,select the appropriate operation motivation to redistribute indirect costs,and obtain the real cost data of the product.Compared with the difference of cost data,it highlights the advantages of activity-based costing,and puts forward effective suggestions on the implementation of activity-based costing from the aspects of leadership attention,employee professionalism,and internal propaganda,and points out the deficiencies in the implementation of the method.With the implementation of activity-based costing in enterprise x,the cost information obtained by the enterprise is more comprehensive,and the rationality and accuracy in handling indirect costs are greatly improved.Based on this,managers can re-divide enterprise resources,which is conducive to tilting resources to value-added operations,reducing the costs of non-value-added operations,and providing more convincing basis for managers to make correct production and operation decisions,which is of great significance for the future development of enterprises.