Activities-based Costing Applied Of JL Company Study On

Activities-Based cost method is based on activity as the center. Resource cost is assigned reasonably to the project according to the actual resources consumption, then according to the quality of the consumption of a product or service work, the cost will be assigned to each product or service, finally the calculation method of the cost of product was determined. Activities-Based cost method has been developed nearly a century, now the Activities-Based cost method is not only a kind of accurate cost allocation method, but also a kind of advanced management theory. It provides a new way to improve enterprise management level and enhance the market competitiveness of enterprises. The overseas advanced enterprise has been in a leading level in the application of Activities-Based cost method, and has obtained the remarkable result. It is relatively late for domestic research in this aspect. It mainly caused by the traditional concept and the influence of domestic market structure, and many managers of enterprises have the misunderstanding of the Activities-Based cost method. It caused the Activities-Based cost method not widely used in enterprises in our country. Especially the calculation result of domestic beverage processing enterprises which still using the traditional cost accounting method is unreasonable. Beverage processing enterprise cost accounting is regarded as the research object, focusing on researching the division of work center in the Activities-Based cost method and the choice of cost drivers, It offers help to our country drink processing enterprise implementation of Activities-Based cost method.JL company is a drink processing enterprises. This paper analyzed the Activities-Based cost method application in beverage processing enterprises basing on the JL company. Main content is divided into six parts: first, introduction: expounds researching the background and significant of the article, researching status at home and abroad, the contents and technical route; Secondly, relevant theory overview: expounds the theoretical connotation of Activities-Based cost method and the core concept and basic principle. Then, analyzed the feasibility for the Activities-Based cost method in drinking processing enterprises: first expounds the outline of beverage processing enterprises, and then puts forward the cost accounting methods and the current limitations of the beverage processing enterprise, finally analyzes the condition and the feasibility of adaptation of the Activities-Based cost method of the beverage processing enterprises also makes the fundamental for the theory basis of the following research; Then, the application of a program design of Activities-Based cost method for a drinking processing enterprise: first, analyzed implementation of the premise condition of Activities-Based cost method for beverage processing enterprises, and then analyzed the operating procedures of Activities-Based cost method for beverage processing enterprises based on the above; Then, application of Activities-Based cost method in JL company case: respectively introduces the JL company’s overall situation, JL company to implement the overall objective and the principle of Activities-Based cost method, operation cost method application in JL company case, the different analyzed of the Activities-Based cost method and traditional cost method for JL company also the market feedback on productions pricing which is based on the new products cost accounting; Finally, the conclusion and suggestion: summarizes the full text and put forward the proposal.