Cost Accounting Methods Of Manufacturing Companies Based ABC Method

Price of the products has great influence on the market competitiveness, and managers can adjust the operation according to the cost of the product information to reduce costs and adjust the market decision makes the products more market competitiveness. Therefore, the study of products cost accounting method has very important significance. As manufacturing enterprise manufacturing costs increasing, Activity-Based Costing of its calculation precision, the distribution of the manufacturing cost of the enterprise is more reasonable, and more comprehensive cost accounting in the advantage gained a big following in manufacturing enterprises, makes the study of Activity-Based Costing is much more deeply.With the development of the Activity-Based Costing and its application in reality, there are some problems coming out:the cost of implementation of the Activity-Based is too high, and there is stronger subjectivity, with the division of the operation too hard. The focus of this study is tantamount to solve the above problems existing in the Activity-Based Costing, and the design of cost accounting method used in specific products accounting.This article first analysis of the current manufacturing enterprise cost accounting research background and research status at home and abroad, examines the advantages and disadvantages of Activity-Based Costing, the research analyzes the principle of time-driven activity-based costing as well as the benefits and disadvantages. Secondly, in the Activity-Based Costing mathematical model on the basis of the combination of a standard cost method and Time-driven activity-based costing to design the new mathematics calculation model, using this calculation model for manufacturing enterprise to provide the theoretical support. In this paper, based on the principle of the series of products with the group and the MOD method to design the new product formulation method of standard working hours, make standard working hours, can quickly calculate the new product makes the accounting staff to understand the costs of the product information. Then, use this accounting model accounting for the cost of A product of the enterprise, and analyzes the problems existing in the accounting model and how to solve this problem. According to operation cost design operation cost plate of the product cost accounting system, managers can know the product cost information of each operation as well as the total cost of the product, provide information support for management decisions. Finally, summarizes the research achievements of this paper, and analyzed that the method of cost accounting to go on study.