The Application Study Of Activity-based Costing Under Virtual Manufacturing Cell Mode

As a new development of cell manufacturing mode, Virtual manufacturing cell integratesthe flexible job shop and the high efficient flow shop way, which can make fast response tothe market changes and customer personalized demand, and uses the similarity principle ofgroup technology to realize the batch economic benefits, which makes it have an advantagein terms of production efficiency, so Virtual manufacturing cell conforms to therequirements the requirements of contemporary new production organization efficiency andflexibility improving synchronously, it is a kind of contemporary advanced productionorganization way.Because of the flexibility and efficiency advantage of Virtual manufacturing cell, inrecent years, many scholars at home and abroad have favored it. So far, researches onVirtual manufacturing cell have a great many, and focus mainly on cell formation, cellscheduling and the interactive relationship between cell formation and cell scheduling, butignore which cost accounting method or cost management method appropriates it, and in theera of growing competition and more and more small of enterprise profit space, for thebusiness, in both the planning and decision-making process, cost information is necessary,and the accuracy of the information to a large extent affects the decision-making processand results of the enterprise, so it is particularly important to find a method to reflectcorrectly the cost status of one enterprise, in addition, for a long-term development, it isnecessary for enterprises to continuously improve the production process and eliminate nonvalue added links in production process to enhance customer value. And in addition to asone of the most accurate cost accounting method, Activity-based costing also extends thecost concept to the design and sales links, which can realize the whole process cost controlof production and operation, therefore, for the improvement of cost management,Activity-based costing has some advantages that traditional cost can’t compare to,therefore, exploring the applicability of Activity-based costing has very importanttheoretical and practical significance under virtual manufacture cell mode.According to the research problem, based on comprehensive analysis of the researchstatus of Virtual manufacturing cell and Activity-based costing method, this paper reviewsthe research status, and points out the future research direction. Then the paper explains therelated theories of Virtual manufacturing cell and Activity-based costing, according to the related theories, analyses the combination feasibility of Virtual manufacturing cell andActivity-based costing from a different angle, points out that Virtual manufacturing cell hasnew characteristics in cost accounting and control，and the traditional cost method hasmany shortcomings, then raises the necessity of Activity-based costing in theVirtual manufacturing cell, after that, discusses the basic idea of Activity-based costingusing in Virtual manufacturing cell, and put forward the basic accounting proceduresaccording to the basic idea.In order to explain the basic application of Activity-based costing in Virtualmanufacturing cell, this paper introduces some grain and oil equipment developmentcompany in Wuhan, analyses that the enterprise has some basic conditions to implementActivity-based costing, and uses the basic idea for product cost accounting in the companyto show the feasibility of Activity-based costing using in Virtual manufacturing cell.