The Application Research Of Activity-based Costing In ZW Company

At the end of last century,the rapid development of information technology and market competition intensifies,makes the enterprise business environment has undergone tremendous changes,the traditional accounting method cannot fully adapt to the operating conditions of enterprises,and the actual cost information deviation occurred,resulting in enterprise management decision making mistakes,bring a series of negative consequences to the enterprise.More and more enterprises in developed countries begin to pay close attention to the research and application of activity based costing.ABC into our time later than abroad,but did not get the attention of many companies,so many companies do not know the ABC,did not know he can bring what advantages,the application of activity-based costing and even fewer companies.The purpose of this paper is to provide reference for the application of ABC in manufacturing industry through the application of ABC in ZW company.This paper first describes the current situation and existing problems of the cost management of ZW company.The main problems are the unreasonable allocation of indirect cost and the limitation of the management.Then,it analyzes the necessity and feasibility of implementing ABC in company ZW.Secondly,two kinds of health wipes ZW company's production process is divided into operation,and select the cost drivers,the implementation scheme design of ABC ZW company,and operating cost information and the current cost method the cost information of a comparative analysis,provides some reference information for the product of ZW company's production decision.Finally,according to some of the staff resisted killing poor enforcement,inaccurate information,management and related departments to support is not enough and the division of responsibilities is not clear,not in place to implement the existing problems and put forward corresponding improvement suggestions.If we can through the research of this paper,we can find out the concrete implementation method of activity based costing in ZW.company,which can better improve the cost accounting and management mode of enterprise,so as to improve the comprehensive strength of the enterprise.