Application Of Activity Based Costing In The Traditional Water Supply Enterprise

With the rapid development of economic globalization,many enterprises in our country by the world market opportunities at the same time,also received from other countries in the world,the challenge of enterprises.In order to improve the company's market competitiveness,maximize improve daily production efficiency,cost savings,ensure that the profit maximization,Tianjin Waterworks Group Company is subsidiary of Pt pharmaceutical companies developed plans for the development of low cost strategy,intends to use Activity-Based Costing to re manufactured products and accounting,and optimizes the indirect cost,so as to improve the company's profits.In this paper,a large number of information forms and the production process to fully understand the basis of combining the theoretical knowledge of activity-based costing method,the PT pharmaceutical companies to produce products for the cost of accounting.First,by conducting seminars,actual production flow rotation mode,in-depth understanding of the company's main business processes,and production process and summary,collected a lot of companies of all kinds of form,we use the method of cost accounting are analyzed,and find out the existing problems.Secondly,according to the demand of the market,the company's strategic requirements,the design method of cost accounting for PT pharmaceutical company,and confirmed the use of relevant data.Finally,according to the results of cost accounting cost accounting method,analysis the effect of implementation of activity-based costing,and puts forward the countermeasures and suggestions.Research on cost control of the company's products,process optimization and other issues on the daily assessment of management,has played a positive role in promoting.