Research On Interval Cost Accounting Of Shaoguan Iron & Steel Group Based On Activity-based Costing

Cost management is an important part of enterprise management,the scientificity of cost management method is particularly important.At present in China,due to overcapacity,iron and steel enterprises are facing fierce market competition,urgent need to accelerate the transformation and upgrading,which has brought challenges to the effective cost control and accurate cost accounting of iron and steel enterprises.The traditional cost accounting method is difficult to meet the management requirements,so there is an urgent need for a more scientific and rigorous cost management method,to improve the competitiveness of enterprises,to meet the survival and development needs of enterprises.In view of the urgent need to improve the cost management method of shaogang steel plant,this thesis adopts the method of case analysis and comparative analysis,combined with the characteristics of the production process of the steel plant,to study the operation cost of the steel plant.1.Study the theory of activity-based costing,whose core is "activity consumes resources,output consumes activity",which lays a theoretical foundation for the design and implementation of activity-based costing management system.2.This thesis analyzes the basic production and operation situation of shaogang,and on the basis of the analysis of the current situation of cost management,points out the existing problems,and analyzes the necessity and feasibility of applying activity-based costing.3.Combined with the characteristics of enterprise cost management,design the function model,data flow model,cost accounting model and system database of activity-based cost management system.Then,according to the accounting process of activity-based costing method,an activity-based costing system is constructed to calculate the product cost,compare with the traditional costing method,make a difference analysis,and put forward the improvement measures.The cost information obtained by activity-based costing can better reflect the real situation of product cost and create a reliable foundation for cost management and scientific decision making of enterprises.4.In view of the existing problems in enterprise cost management,it is proposed that product positioning should be adjusted,cost difference analysis should be increased,performance assessment indicators should be set up scientifically,ABC management concept should be popularized,and problems should be paid attention to in the implementation of ABC.Through the study,this thesis believes that activity-based costing,as an advanced cost management method,has unique advantages and can provide ideas and methods to improve the management level,decision-making and achieve high quality development for Chinese enterprises,and has strong practical value.