Application Research Of QF Company Activity-based Costing

As multinational companies have successively entered the Chinese automotive market,the production costs of the domestic auto parts manufacturing industry have risen steadily,and the competition between domestic and foreign enterprises has intensified.Companies want to stand out from the fierce competition,get rid of the disadvantaged situation,increase the profitability of the company,reduce costs has become the company's first choice,how to optimize the company's cost accounting method has become the best starting point.Therefore,the activity-based costing method was introduced to improve the enterprise costing method.The enterprise regrouped the resources,identified the operations,determined the operation center,allocated the costs incurred in each production process,and strengthened the accuracy of product costing.This article is mainly divided into the following six parts.First of all,it analyzes the possible dangers in the development of the current domestic and foreign auto parts manufacturing industry,analyzes the current unfavorable situation that the auto parts manufacturing industry is facing,and introduces the significance of the activity-based cost study.Investigate the current status of domestic and foreign industry costs,and explain the theoretical research progress of domestic and foreign researchers in recent years on the activity cost method,and propose the research content and method of this article.Secondly,it briefly introduces the basic principles,accounting process and application scope of ABC research.The third part is a brief introduction to the basic situation of the QF company and the analysis of the product cost of the enterprise.By analyzing the change trend of the company's product cost structure in the past five years,it summarizes the current problems in cost accounting.The fourth part first analyzes the feasibility and necessity of the company's implementation of the activity-based costing method,and then combines the basic data of QF Company,through a thorough understanding of product costs,from the identification of operations to the collection of resources to the setting of operation centers Allocate manufacturing costs to the corresponding product costs,and compare the calculated unit product costs with the actual unit costs under the company's current cost method to summarize the shortcomings of cost accounting under the line cost method.Fifth,it is proposed that enterprise employees should carry forward the "military spirit",and management fully supports cooperation,strengthens the training of new and old employees,and enhances the implementation of enterprise information management.Finally,the full text is summarized.