Research Of Activity-Based Cost Accounting And Control System

With the huge change of the environment of modern enterprise, the traditional cost control system, the core content of the cost management system, exposes the inherent limitations gradually,which reduces the effect of cost controlling of modern enterprise greatly. The essential flaw of traditional cost control system lies in the distortion of cost accounting information, lacking the basis of key choice of cost control, and the unitary of cost control way. But the cost control system that takes the measurement of activity-based cost as the information foundation and takes the continual improvement of activity and the reduction of activity-based cost as the mechanism is the kind of new cost control system, which can adapt to the high risk managing environment of modern enterprise, the nimble customized production and the high automatic and manufacturing environment. It overcomes the flaw of tradition cost control system, enables innovate the cost control thought, and causes the cost control space further to develop, thus it can improve the cost control effect enormously, enhance the cost control efficiency of major industry, promote enterprise's strategy strength and the core competitive power.The paper begins with the activity-based cost and activity-based cost management, and research the cost control related content under based cost management frame. It designs the cost accounting system with single item costing and activity-based cost and designs the cost control system under based cost management frame, which combines the real information condition and the management foundation of enterprise in Heilongjiang. The paper mainly takes the empirical study as the study method, and uses the study technique from special condition to general condition to choice sample enterprise. Based on this, the paper studies the general regularity of the union utilization of single item costing and activity-based cost. Then it further designs the cost control system and analysis the serviceability with the methods of strategy management accounting and management system project, based on the structure and the function work of activity-based cost. Finally it chooses sample enterprise to carry out the designed cost control system. After examination, the revision and the consummation, it obtains the design proposal of cost control system based on activity, which has certain versatility.The innovation of this paper lies in: first, it designs the cost accounting system with single item costing and activity-based cost. It is not completely feasible that the activity-based cost substitutes the single item costing in the realistic situation. In order to strengthen the serviceability of activity-based cost, we may carry on two methods at the same time, thus design the ideal cost accounting system. In view of the actual condition of cost accounting system in present enterprises. Second, it designs the cost control system under based cost management frame, which is for the purpose of seeking the new method and the new outlet for the cost control of the enterprises.