Study On Statistical Accounting Methods And Application Of The Hongye Group Flowmeter's Production Cost

Model LFX@80-1# Steam Flow meter produced by the Department of Instruments, HeBei Hongye Group is taken as the research subject in this paper, variable cost and fixed cost of managerial accounting as main line, and ABC theory as the key. With the related theories of statistics, management and business process re-engineering etc, based on full investigation, a statistical model of production cost is given on the principle of management betimes and objectivity (MBO) so as to overcome the shortcomings of traditional cost accounting. The model is applied to the enterprise's cost management and the statistical accounting is conducted for the Model LFX@80-1# steam flow meter. The quality and the time effectiveness of the product's cost information have been greatly improved, which lays a foundation for the enterprise's decision-making and the model's popularization.The main contributions of this paper are as follows:1. The"MBO"model is first put forward by the author in our country, which organically combined together these theories of cost management, statistics, management, human resources management and logistics management. and according to the Model LFX@80-1# steam flow meter, cost accounting statistic is done, and these questions are solved with pertinence, such as the clarity and thinning of the work flow in the production process, the staff's responsibility and efficiency, betimes and objectivity of the cost data information statistics etc, and some old problems are avoided, including the extensive management in the process of cost accounting, time delay and bigger deviation of data.2. Based on full investigation, the paper puts forward the brand-new model of cost accounting which sets up the space main location of cost accounting, everything is for personal responsibility, working process is standardizing and the data is timely accurate. The variable cost and fixed cost of management accounting are taken as the main lines in the cost management theory under the new system, and ABC theory is taken as the key in this paper, the process control of the manpower cost and material cost is caught tightly, some administration principles are carried out, such as"fixing post and responsibility"for staffs,"ration and quality"for materials,"who and when"for work. We strive to achieve the aim that makes staffs, materials and work organically combined with transparency, efficiency and standard.3.More attention is paid to practical operation of feasibility and efficiency. The production cost accounting schematic diagram of Model LFX@80-1# Steam Flow meter is designed in order to strengthen the model's application and provide convenience for training and developing the model.4.An innovation is made about the statistical cost accounting model of individual product in this paper, and the model can be further spread to the same kind of products and the similar production characteristics products'statistical cost accounting of the production process, which can lay a foundation for transforming individual achievements to become integral achievement, realize the level of management to be promoted and improve economic benefit. And the social benefits of the model will arise after the model is extended to the other enterprises.