| The impact of trade friction between China and the United States on the export of domestic products in 2018 has been extended to the manufacturing industry,and steel tube manufacturers have also been affected.As one of the top 10 seamless steel tube producers in the world,China’s steel tube product market is mainly domestic market.The import and export volume of steel pipe products in Britain and France are roughly the same,most of the other countries are steel pipe exporting countries,and most of these exporting countries have production plants in China,which has obvious competitive advantage.Therefore,from the foreign market,they will form a competitive relationship with the export of seamless steel pipes in China.From the domestic point of view,there are about 380 seamless steel tube production enterprises,whose steel tube production technology,product quality and production capacity are significantly improved compared with foreign enterprises.With the continuous addition of new investors,steel tube production capacity increases rapidly,showing a situation of large demand.In the face of the challenges brought by the domestic and foreign market competition,the market price of seamless steel pipe shows a downward trend.To strengthen the cost management of seamless steel pipe and improve the market competitiveness has become an inevitable choice for all seamless steel pipe manufacturers.Under the guidance of the principle of activity-based costing,this paper takes the steel pipe branch of HL group company as the research object,through the methods of investigation and interview,grasps the current situation of the cost accounting of t seamless steel pipe in steel pipe plant,clarifies the effect of its cost accounting and management,analyzes and sums up the existing problems in the aspects of production process control,insufficient order,backward accounting method and unscientific cost management,and puts forward and analyzes the feasibility of using activity-based costing for cost accounting and management.According to the accounting principle of activity-based costing,the operation center of steel pipe plant is divided,the accounting system of resource,activity and operation center is constructed,and the basis of cost collection and cost driver distribution is determined.Based on the resource consumption of seamless steel pipe in the steel pipe branch in January 2019,this paper analyzes the allocation and collection of the expenses of each operation center,and takes the first batch of class A(batch number: c11l27031)products as an example to illustrate the accounting process of activity-based costing,and carries out structural analysis according to the cost items of activity-based costing,so as to provide data support for activity-based costing control.According to the theory of activity-based cost management,this paper analyzes the operation value of seamless steel pipe in steel pipe plant from the aspects of production process,efficiency analysis of operation consumption resources and value-added analysis of operation.From the perspective of process value analysis,this paper uses operation improvement method to explore the causes of problems such as non value added operation,high cost of outsourcing processing,unscientific management of tools and moulds,incomplete management of waste materials and inaccurate consumption of electrical resources.Based on the actual situation of the steel pipe plant,this paper puts forward the cost management improvement strategy from the aspects of eliminating the non value-added operation,two-way dual responsibility,strengthening the effectiveness of outsourcing processing,improving the system of tool and mould requisition,improving the efficiency of resource utilization,strengthening the management of residual waste,reducing the consumption of resources,changing the measurement method and reasonably distributing the electrical expenses,which has practical significance for guiding the cost management of seamless steel pipe in steel pipe plant. |
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