The Application Research Of ABC In The Cost Accounting Of Z Enterprise

With the vigorous development of the new energy power battery industry,the development of the graphite anode material industry has also attracted the attention of the capital market.The production methods of artificial graphite anode materials enterprises are becoming increasingly mechanized and intelligent.In the production process,the direct labor costs of the industry are reduced,and the indirect costs such as machine consumption and depreciation are getting higher and higher.In this environment,traditional cost accounting methods that are applied to a small proportion of indirect costs have gradually exposed their shortcomings.At the same time,with the increasingly fierce competition between industries,accurate cost information has received more and more attention.At present,Z enterprises use the variety method for accounting in the cost accounting process.Cost accounting faces problems such as unclear cost responsibility in the accounting,unreasonable accounting method for manufacturing cost allocation,and inaccurate pricing in the product market.Based on the theory of activity-based costing,this paper designs a specific process for the Z-enterprise implementation of the activity-based costing method based on the production process of artificial graphite anode materials.By comparison,it is found that under the traditional cost accounting method,the cost of products with high technology content,complicated production process and low output is seriously underestimated.In addition,through the analysis of the expected results of Z enterprise's operation cost management,it is considered that the activity-based costing method can eliminate the problems that Z enterprises currently have in the cost accounting method.Finally,the whole design process of the activity-based costing method is reviewed,and the constraints of the activity-based costing method in the implementation process are summarized,and corresponding solutions are proposed.This article is not only to help Z company make effectiv e scientific management decisions and improve cost control and management level,but also hopes to provide reference and reference for cost management and accounting optimization of the entire graphite anode material industry,and facilitate enterprise man agers to develop more flexible products.Pricing Strategy.