Research And Application Of Activity-Based Standard Cost Method In H Military Industries

In recent years,great changes have taken place in the economic situation in the global area.The enterprise's management environment also have a lot of great changes.With the gradual market opening and the constant developing of the technology,business environment of some old state-owned companies which undertake the special tasks of the state has also been changed from the monopoly operation environment to the competitive environment.And H military products manufacturing company is one of them.To face the gradually opening up of the market environment,the original extensive variety method of cost accounting has been unable to adapt to the increasingly fierce competition in the market environment.The traditional variety method is to use the linear average method to directly allocate all the resource cost consumption to each product in the process of production and management.However,this method lacks the ability of"drive analysis",and it is difficult for enterprises to control costs fundamentally according to the driver analysis of cost.In this paper,the object of study,H military enterprise due to the change of business environment and the complex and diverse processing of technology,the traditional variety cost accounting method shows some disadvantages,the company's cost accounting method can not satisfied management's require.So can't provide accurate information for company's managers.So this paper attempts to propose a optimization to H military enterprise's cost accounting,use the standard cost method based on activities instead of original variety method.lt can not ouly use the advantages of standard cost method in cost control,but also use the concept of activity-based cost method to allocate indirect costs,and improve the deficiencies of original variety method in cost accounting and cost control.In this way.more comprehensive and accurate cost information can be provided for the management,arid these information can support management to make a better business decision.Based on the actual cases of H military enterprise,this paper proposes corresponding solutions to the problems in cost control.Based on the full analysis of the entire process of H military enterprise,divide up different activities and establish standards according to the activity center,then the activity-based standard cost control system suitable for H military enterprise is constructed,providing an optimum proposal for the cost accounting and control to H military enterprise.At the same time,it provides some ideas and reference for other enterprises to optimize cost accounting methods.