Research On The Application Of Activity Based Costing In G Company Under The Goal Of Lean Management

Cost management is the key to the formation of core competitiveness of enterprises.Especially in the context of high-quality development,as an energy enterprise,it needs to pay more attention to connotative growth and optimization of internal costs.The introduction of lean management and the application of modern digital technology have opened up new ideas for the application of activity-based costing.The cost control model based on the concept of industry finance integration and lean management has become an important way and method for the sustainable development of enterprises.This paper takes the natural gas logistics company G as an example,combines the practice of lean management and activity-based cost control,and takes hazardous chemical logistics enterprises as the object to explore the framework and operation mode of the application of activity-based costing in the context of lean management.On the basis of literature review and theoretical foundation sorting,this paper analyzes the defects in cost management of G Company.On this basis,the lean management idea is introduced,and a cost control framework integrating customer order cost,standard cost and activity cost is constructed.Combined with the practice of G Company,the operation mode and process of this framework are discussed.The innovation of this paper mainly focuses on reflecting the customer driven lean management concept.Based on the relatively stable customer characteristics of G Company,it has built a full process cost management and control mode from customer order cost budget to activity-based cost execution to cost performance evaluation,expanded the application scope and field of the work cost method,and realized the integration application of lean management mode and activity-based cost management in logistics enterprises.However,due to the short running time of the enterprise in this mode and the lack of time testing of relevant data and processes,the research in this paper is not deep enough and needs to be further optimized and improved.