Application Research Of Manufacturing Based On Activity-based Standard Cost Method In Tipping Paper Factory Of J Company

Tipping paper factory of J company belonging to tobacco materials processing enterprises in the tobacco industry,and its products are mainly oriented supply to cigarette manufacturing enterprises.In recent years,a wave of cigarette manufacturing companies large merger,tipping paper factory of J company joined the stamping and punching process which more scientific and technological content,so that its production costs become more complicated.Coupled with the particularity of the tobacco monopoly,it can be better to adapt to the new manufacturing environment by using of activity-based standard cost method,and also to achieve the goal of lean management.To analyze the problems just as incorrect distribution of indirect production cost and untimely production cost control and also the failure budget control and assessment of production cost on the manufacturing cost management in tipping paper factory of J company,we can found its root reason is the cost center of production setting does not match the current production situation.Therefore,we analyze the goods' production process by the method of site survey and quantitative and qualitative analysis,and then using the standard cost method to deal with the direct costs of the production,and also using the activity-based cost method to formulate the indirect production costs,it make possible that the company can be used the activity-based cost center to control the production costs under the limited condition of human resources,and it can resolve many problems which exsting in the current plant and improve the level of the production cost management in the company,and then achieve the aim of lean management.Finally putting forword the safeguard measures such as the establishment of rules and norms and the construction of information platform and also the improvement of organizational structure to the tipping paper factory of J company,and it will enhance the feasibility of activity-based standard cost method in the production application.