Study On The Application Of Activity-Based Costing In The Cost Control System Of Plastic Injection Moulds

With society developing, the technology gap among the die and mouldenterprises is smaller and smaller, and cost indicates more and more important in thecompetitive and global market. The production of die and mould is a typicalmulti-kinds and small batch. Its production process is very complex and needs hightechnology to produce dies and moulds, the cost of every set of die and mould is veryhigh, so the enterprises must reinforce cost controlling to ensure profit for every set.But the enterprises must deal with a great mass of data about cost based on theproduction characteristics of die and mould, and it is difficult to image to finish thesedata collecting, statistics, and analysis by manual work. Computer aided managementsystems can help the die and mould enterprises implement information integrationand resources sharing. At the same time, with the production technology being advanced, the ratio ofindirect cost in the total cost of die and mould is greater and greater, and the result isnot precise and true by the traditional means to calculate the cost, but theactivity-based cost calculation can resolve this problem. The paper designed and developed a activity-based cost control system for thewhole production process of a single set of plastic injection die and mould to solvethe issue of cost control in the production of die and mould based on the operationalcharacteristics in the enterprises and the theory of cost management. The studydivides the production process into several activity centers, and sets up thecorresponding activity cost pools, centralizes and assigns the expenses, calculates theratio of activity costs and the cost of every set; account and control the design costaccording to the man-hour rating which is expended in every activity center for everyset, collects statistics, analyzes and feeds back the dynamic and real-time cost dataaccording to the real man-hours which are expended in every activity center for everyset, to implement following up and controlling for the factual cost of the die andmould.