The Application Of Activity-Based Costing In MC Co.LTD

With the development of economic globalization,among low cost companies to fully utilize the resources of each region will be driven a white-hot competition in the market,the price war intensified,with further promote the network marketing,making the modern enterprise more concerned about the cost of this topic,Therefore,how to improve the accuracy of cost accounting will undoubtedly become the focus of enterprises to improve cost management level.To improve the accuracy of cost accounting,must adopt advanced cost accounting methods,and the activity-based costing as a new cost accounting method.Since the beginning of 90's widely used in the enterprises of our country,and provides a new idea for the establishment of enterprise cost accounting system in China.MC company is a rubber products manufacturing processing enterprises,with the continuous development of China's automobile industry,MC company also entered the period of rapid development,has also led to traditional cost accounting model cannot well reflect on the consumption of products of indirect costs,how to achieve the good control of cost,into the enterprise management focus.Through costing related theory research jobs at home and abroad,and combined with the problems existing in the actual production of MC company,to MC company hose production process as the main line,with the actual production data of May 2014 was constructed based on the operation of MC company cost accounting system and try to run,to case analysis as the research method,qualitative and quantitative combined to provide on activity-based costing application reference for enterprises of the same type.The main contents of this paper are as follows: The first chapter is the introduction part,introduced the research background and significance,research status at home and abroad,and presents the research ideas and methods;The second chapter for the later work provides a theoretical basis for the construction of a cost accounting system,the third chapter of the current situation of the MC company cost calculation and analysis of existing problems,and introducing the homework cost method for MC company providing support;The fourth chapter is on MC company hose workshop construction of homework cost accounting system,chapter v analysis comparison between the changes before and after the commissioning cost,it is concluded that the homework cost accounting system commissioning,the sixth chapter is the conclusion,summarize the main points from this article,as well as disadvantages.