Research On The Application Of Target Activity Based Cost Management In Manufacturing Enterprises

Manufacturing industry,as the basic industry of our country,supports the economic foundation of our country,and has made great contribution to the promotion of national economy.Since the third Plenary Session of the 12 th CPC Central Committee,China has put forward the program of "made in China-2025",the great strategic goal of realizing the great power of manufacturing in the three step.Thus it can be seen that the manufacturing industry is an important position both in politics and economy.However,the domestic manufacturing industry due to the extensive mode of development,unreasonable industrial structure,the core technology of heteronomy,resources and environmental constraints and other deep-seated reasons that hindered the development of manufacturing industry.Coupled with the high end of the developed countries in foreign countries and the middle and low income countries in the low-end manufacturing transfer occurred simultaneously,China's manufacturing industry is facing a severe challenge of two-way extrusion.In this fierce competition,manufacturers want to stabilize their own development and growth,the need for adequate profit support.While reducing the cost of products is the effective way to improve the profits of manufacturing enterprises,and it is very important for the current manufacturing enterprises to carry out effective cost management.At present,most of the manufacturing enterprises in our country use the traditional cost management mode,which focuses on the cost accounting stage and the cost control and analysis.Can not be timely and effective detection and analysis of the reasons for the high cost,can not take appropriate measures to deal with this problem.With the development of economy and the progress of technology,the traditional cost method can not meet the requirements of the modern enterprise.The model of target cost management from macro and micro two aspects of the implementation of cost management,the macro development of enterprise target cost,take micro costing,while adding two fusion using analysis of feedback mechanism,in a closed cycle mode for enterprises to implement the comprehensive management.Firstly,this paper introduces the challenges faced by manufacturing enterprises in the market and the internal and external problems of the enterprises.Secondly,the theoretical study on the specific target activity cost management at home and abroad and the current situation of the application of this entry,the target activity cost management model used as the core point in the specific production process in manufacturing enterprises.This paper introduces the theory of target cost management and activity-based cost management,based on the integration of the two,compared to the previous two kinds of management modes show targetoperating cost management advantages,and demonstrate the use of the framework of target cost management and the specific steps in the cost management of manufacturing enterprises,introduces the application methods of target cost management mode in the cost budget,accounting and control stage analysis.Finally,the target activity based cost management mode to manage the resistor production line of SH company,through the use of this kind of management pattern in the actual production process,solve the problem of the cost management,in order to prove the effectiveness and implementation of the management model,and put forward some reasonable suggestions for manufacturing enterprises using the activity-based cost management mode.The target assignment management mode to play a reference role in the future to promote the use of.