Application Of Activity-based Costing In Cost Control Of TW Electric Manufacturing Enterprise

In the modern manufacturing environment,with the increasingly fierce competition in the transformer industry,the control of product cost is particularly important.The traditional cost accounting method can not provide enough product cost information,so the activity-based costing method has its practical significance.Through the information and analysis provided by the cost method,the enterprise can carry out planning,decision-making,control more effectively evaluation and other management activities lay a solid foundation,so that enterprises can better adapt to the increasingly competitive environment,and achieve the goal of lean management.This paper takes TW electric manufacturing enterprise as the research object.First of all,it quotes the principle of activity-based costing,and divides the enterprise into activity-based,activity-based center resource base and cost base;secondly,it introduces the general situation of enterprise,the current cost control system,the implementation of the system and the current situation of using enterprises.The cost accounting method of the bank calculates the cost of all products in each month,and points out the problems existing in the production and operation of the enterprise,unreasonable cost allocation,waste of resources,rough product cost budget and unclear performance evaluation index setting;thirdly,optimize the production process and use the activity-based costing method according to the divided activity center And resources,cost base for enterprises in the same month of all products cost accounting;fourth,design the enterprise cost control optimization scheme and take the oil immersed transformer as an example to apply the optimization scheme,respectively engaged in the product budget method,the cost control point,and the production workshop performance the three stages of design;Finally,it is the evaluation and guarantee measures of the cost control scheme.Comparing the above calculation results with the current cost control scheme of the enterprise,it shows the advantages of the optimization scheme,and discusses the feasibility and necessity of enterprise to carry out the cost control research based on the activity-based cost method,so as to reach a conclusion,achieve effective production cost management of the enterprise,system control.