Research On Optimization Of Enterprise Cost Management Based On Activity-based Costing

After long-term development,China's automobile maintenance industry has almost reached saturation,the market competition is increasingly fierce,automobile maintenance enterprises are facing more and more severe challenges.In order to maintain competitiveness in the competition,it requires enterprises to improve internal management techniques and methods,especially cost management methods.It is necessary to improve the cost accounting system and improve the accuracy of cost accounting.On the other hand,automobile maintenance enterprises are developing towards intelligent mechanization.In the process of transformation and upgrading,enterprises urgently need to introduce advanced cost accounting methods that meet the cost accounting and management requirements of modern automobile maintenance enterprises.SQ automobile maintenance enterprise is a class 1 automobile maintenance enterprise.In the cost accounting,only the standard of maintenance man hour is used to allocate the indirect expenses,resulting in the narrow scope of enterprise cost accounting and inaccurate results,which affects the enterprise's management and pricing decisions.Based on the research of scholars at home and abroad,according to the principle of activity-based costing,this paper designs and constructs an activity-based costing system suitable for SQ enterprises,selects three representative models to calculate the activity-based costing,compares the traditional cost with the activity-based costing,and optimizes the enterprise's activity-based process,pricing decision and performance appraisal by combining the theory of activity chain,value chain and cost driver.Finally,it puts forward the safeguard measures of ABC.This paper selects the cost management of SQ enterprise as a case study,and according to the characteristics of the enterprise,it uses the activity-based costing,which is a supplement and improvement to the traditional costing.It not only improves the cost management level of SQ enterprise,but also provides reference for other automobile maintenance enterprises to build the activity-based costing system,which has a certain reference value in the cost management optimization of China's automobile maintenance industry Value.