Activity-Based Costing And Analysis Of Enterprise Cost Control

As everyone knows, the costing is the most important comprehensive indicator of the status of the production and operation management, also is the ma i n bas is for the enterpr i se's econom i c dec i s i on-mak i ng. However, the trad i t i ona l costing method can not meet the requirements of cost information's quality and control for the enterprises, the modern enterprise's cost accounting management need to introduce advanced methods and control concepts.First,this article carries on a brief analysis to the modern costing calculation management system, and briefly expounds the importance of "cost accounting" and "cost control " of the stage of "implementation of the cost plan".At the same time, through the analysi s of the traditional costing methods and found in a variety of motives "drive" manufacturing costs and manufacturing costs high proportion of cases, the traditional costing method's result is no longer faithfully reflect the product cost information, even seriously distort product cost information, have a negative impact on the decision-making of the enterprises. In order to improve and make up for the deficiencies of traditional cost accounting methods and facilitate the cost analysis of enterprises,this article briefly describes the current variety of costing methods, which focus on the operating cost method,and its comparison with the traditional cost accounting methods, as well as activity-based costing advantages and disadvantages.The costing is resulting from operating activities and working hours. At present, at the aspects of the Cost management and control of the enterprise, many companies cost-control methods are still limited to the financial management and control, atension on the direct costs and ignoring indirect costs. Modern enterprise cost management and control should be combined with "enterprise management mechanism", and deep the Cost management into the operational level, track and dynam i cally reflect all operational activities of the enterprise, conduct a cost-chain ana lys i s,and gu i de the enterpr i ses to effect i vely perform the necessary operations, el iminate and reduce the ope rat ions that can not create value. Meanwhile,to conduct a comprehensive cost management for enterprise by the system of "corporate performance assessment framework", putting the focus and emphasis on cost antecedent (cost driver) and consequences (the consume of cost), and change the "resource control based cost management" to the "operation activities based cost management", and thus seek the ways and means to control costs from the root of resulting cost.Cost accounting and management are not done at one stroke, it is a continuous improvement process. Furthermore, any cost accounting method and cost-control method have its advantages and limitations, in order to achieve the authenticity and effectiveness of the costing information and cost management control,the enterprises should select one or mu lt i p l e cost accounting and management methods with the features of their own products, production processes, regulatory requirements and the level of hardware and software implementation etc.