The Application Research On Activity-based Costing For Program Cost Accounting In A Company

With the rapid development of radio and television industry and radio and television institutions to enterprise restructuring process continues to advance,the economic properties of television has become increasingly prominent.At the same time,the rapid development of spiritual civilization and the emergence of a variety of emerging media form,the audience on the TV program quality requirements are getting higher and higher,television is no longer the only way people entertain.Program cost advantage plays an increasingly important role in the survival and development of television stations.China's radio and television industry system reform is in practice,the concept of television program cost management and awareness began to strengthen,from the original extensive quality management gradually to the refinement of the cost management model transformation.TV program cost accounting gradually by the theoretical and practical concerns.Some radio and television units also on the TV program cost accounting model for a useful exploration.But still in the exploratory stage,did not form a scientific uniform cost accounting standards.Based on the analysis of the current situation of A company's program cost accounting,it is found that the existence of the program cost accounting model is contrary to the goal of fine management of production and operation costs,the indirect cost allocation standard and the actual motivation decoupling,the job cost responsibility and production contribution is not clear.This paper puts forward the idea of applying the activity cost method in the cost accounting of A company's program,and analyzes the application base of ABC in the cost accounting of A company's program.Based on the general steps of the application of ABC and combined with the actual situation of A company' s program production,this paper designs the concrete implementation plan.First,analyze the program production process and determine the job and divide the job center.Then,determine the resources and allocate resources to the job.Finally,the operating costs are collected and distributed.The last part of this paper puts forward three comprehensive measures to update the cost management concept,improve and perfect the operation cost management system and establish the special performance appraisal of activity cost management,and predicts the application effect of ABC in the cost accounting of A company.The application of activity cost method for A company's program cost accounting,can improve the accuracy of program production cost accounting,clear the cost of production responsibility and contribution,contribute to the A company's production and operation cost of fine accounting,and provide effective support for the special performance appraisal of activity cost management.