| Today’s enterprises are in an era of extremely fierce competition,especially in the era of economic globalization and internationalization.Many enterprises in China with weak bargaining power and severe internal competition are engaged in price wars and cost wars,and low efficiency also limits the healthy development of enterprises.Therefore,for domestic enterprises in the post pandemic era It is crucial to find a path that aligns with one’s own development in a harsh external environment.At present,the Party calls on enterprises at the national level to follow the "champion enterprise" path of specialization,specialization,innovation,and deep cultivation.This not only requires enterprises to achieve the goal of having no one but also to optimize their own situation,especially in terms of cost management,which puts forward new requirements for enterprises.At present,many small and medium-sized manufacturing enterprises still rely on traditional cost accounting methods,which has led to doubts about the accuracy of cost data.The activity-based costing method is precisely a delicious remedy to solve this problem.Compared to traditional cost calculation methods,it not only overcomes potential shortcomings such as data distortion,but also further strengthens the effectiveness of accounting in various aspects,greatly reducing the complexity of the overall application of the activity-based costing method.As a scientific modern management approach,activity-based costing can help enterprises face the market more calmly,and thus achieve high-quality development.This article aims to improve the cost management level of small and medium-sized manufacturing enterprises and enhance their competitiveness.Before writing my paper,I delved into the relevant theories and foundations of enterprise cost management,activity-based costing,and activity-based cost management.Afterwards,I conducted a survey and research on a typical small and medium-sized manufacturing enterprise,Company C,using methods such as on-site investigation and data analysis to understand the current production,operation,and cost management status of the company.After a series of analysis of cost accounting and management status,It was found that the company currently has shortcomings such as outdated cost management concepts and methods,high cost expenditures,and incomplete standardized management.At the same time,the feasibility,necessity,and advantages and disadvantages of the company’s use of activity-based costing were analyzed and studied.After specific data application analysis,it was found that implementing activity-based costing can help C company optimize cost control and profit pricing.Therefore,it is imperative for C company to implement activity-based costing.This article provides a specific application design for the implementation of activity-based costing in Company C,and proposes improvement suggestions based on the current weak links.It is hoped that the enterprise can continuously improve the cost management responsibility system,improve the information management system,and strengthen talent introduction and cultivation.At present,the implementation of activity-based costing in small and medium-sized manufacturing enterprises in China is not yet widespread,and there are still gaps in its application.Therefore,it is worth making great efforts to conduct in-depth research.It is hoped that this article can provide some reference for many small and medium-sized manufacturing enterprises to use activity-based costing. |
