Research On Application Of Activity-based Costing In Cost Accounting Of Fuxin Liquan Mechanical Factory

With the changes of the general environment and the increasing pressure of industry competition,Small and medium-sized manufacturing faces many challenges.For enterprises to stabilize the market position,not only must they always pay attention to the changes in their costs,but also clarify the law of changes in costs.The continuous improvement of the level of mechanical automation of enterprises makes the proportion of indirect expenses of enterprises gradually increased.This is a very big obstacle to traditional cost accounting methods,and it also hinders the development of enterprises.Under this method,the actual cost of the enterprise is significantly different from the cost of the enterprise,which directly affects the production benefit and operating conditions of the enterprises.Therefore,improving the shortcomings of cost accounting of enterprise is an inevitable choice to ensure the stable development of enterprises.On the basis of combing domestic and foreign research literature,it combined with the current situation of cost accounting in Fuxin Liquan Mechanical Factory.In view of the problems of uneven distribution of indirect costs,inaccurate cost accounting and lack of attention of cost motivations,activity-based costing is introduced into the cost accounting of Fuxin Liquan Mechanical Factory.According to the analyze the production process and production craft of the enterprise,the related principles are used to divide the operation and operation center of the enterprise,to determine collects and distributes the indirect expenses of the enterprise,and calculates the product cost.Then,compare it with the product cost information of the enterprise itself,and analyze its difference.Through the specific implementation plan of activity-based costing,it is found that the application of activity-based costing can improve the accuracy of enterprise cost information,improve the operations of enterprises,optimize the cost control of enterprises,and optimize the performance appraisal of enterprise.Finally,considering the difficulty of implementing activity-based costing,it puts forward the specific measures that enterprises should strengthen and guarantee while implementing activity-based costing.It is mainly from five aspects: selecting cost motivations scientifically,standardizing raw data information,strengthening cooperation among departments,strengthening enterprise personnel training and establishing employee performance appraisal system,in order to help Fuxin Liquan Mechanical Factory to implement activity-based costing better.There are 5 pictures,16 tables,and 51 references in the thesis.