| For a long time, in our country, the military industrial enterprises have been owning protective barriers due to their special properties.This causestheir financial managementfunction to be weakened, in particular, their cost management awareness to be faint. With the quickening the pace of improvement of the socialist market economy systemin recent years, the trade environment that those enterprises faceis taking great change.The enterprises competition within the trade is getting fiercer.The product cost management is becoming the key contribution to enterprise survival and development. In this paper, ittakesthe example of enterprise C engaged in precision machining to explore the role of activity-based costing in improvement of the cost management of enterprise, resource allocation efficiency and the core competitive power of enterprise.In this paper,it first studies the origin, development and domestic applicationabout activity-based costing,then discusses its theoretical framework and contents;and then, takes a series of activitiessuch as activityclassification, cost accumulation, cost driver analysis, gross statistics of cost-driven activities and consumption statistics of product drivers with combination of production activity characteristics and cost management problems about enterprise C, and then makes cost calculation and cost assignment on the basis of the final product. Finally, by comparison with the result calculatedby the traditional costing, it isclear to see the role of the activity-based costing in the improvementof cost information quality and enhancement of resource allocationguidance.It is considered that the activity-based costing should be adopted by the precision machining enterprises with common characteristics, such as a variety of products, complicate activities, great difference in consumed resources by different products and large proportion of the indirect cost in product manufacturing cost because it can assign the cost to the activity chains of the product manufacture so that the enterprise managers can master the actual resource consumption, find out the primecost reasons and then make reasonable resource allocation. Also, it is suggested that,for the enterprise that has a difficulty to implement the activity-based costing,it can carry out the activity-based costing while it strengthensthe informatization construction, reconstructs management model and operation flow only if it first obtains fully support from the enterprise managers.The implementedscheme shall reduce the accuracy requirement for cost information properly so as to lower the difficulty in implementation;and that, for the enterprise that has a better cost management, higher informatization level and strong financial capability,it requires full information coverage, precision statistic data, and standard calculation methods at the beginning of implementation of the activity-based costing so that it can play a better role in managementimprovement.The innovations of this paper are to apply the activity-based costing to the actual enterprise production and operation and to make analog calculation and analysis by using the real enterprise data.This not only makes comparison of the resultscalculated by the activity-based costing with traditional accounting results more practical meaning, but also makes analysis results reflectmore actual problems, which has the certain reference for the similar enterprises to improve the management level. However, there are still many shortcomings in the paper due to the limited study time and capability. For example, it only makes a studyon the manufacturing cost,but does not give a good way to account the small amount of involved production management cost except for equal allocation. Moreover, activity classificationand activity cost accumulation are not further subdivided. The part of the statistical data is couductedas per the data calculatedby artificial standard instead of as per accountrecords.This adds subjective factors and so on. |
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