Research On Cost Management Of Instrument Workshop Of F Enterprise Based On Activity-based Costing

With the development of economy and the technology,it is inevitable to bring the innovation of enterprise management methods.However,most manufacturing companies still use the traditional method,which is to allocate manufacturing costs on a man-hour basis.The method is unable to provide real and reliable cost information for managers,and it is impossible to make scientific decisions.Undoubtedly,the person who can carry out effective cost control methods,who will be able to occupy a favorable position in the market.Therefore,the article introduces activity based costing method and then establishes an activity-based cost system(ABC).That ABC system is hoping to provide enterprises with more accurate cost information,which is used to achieve cost reduction and efficiency of the company.According to the survey,most companies are discouraged from the application of ABC system because of its complexity and the high-cost in an early stage.Then,this paper selects an instrument workshop of F as a sample,hoping to promote the application of ABC system in the enterprise.The article is divided into five parts.The first chapter introduces the background and the significance of the topic.Then it introduces the research methods and ideas to provide a general explanation for the article.In the second chapter,the author sorts out the research on cost control and activity-based co-sting of the predecessors at home and abroad,and then introduces the related theories involved in the article,which lays as solid theoretical foundation for the article.The third chapter focuses on the analysis of current cost control status of the sample,and puts forward solutions to its limitationsthe necessity of ABC method.The fourth chapter is to build the cost management system based on the activity-based costing method.The method will be implemented in different stages,that is,the pre-event phase,the in-process phase and the post-event phase.Then the article introduces activity-based budgeting,activity-based costing,variance analysis,and KPI performance evaluation.The Chapter 5 introduces ABC system to the instrument workshop.The chapter will be based on the Chapter4 and then introduce specific instrument products to illustrate.Chapter 6,conclusions and prospects.This chapter explains the research conclusions and discusses the shortcomings of the current research,and finally looks forward to the application of activity cost management in the era of big data.