Research On The Application Of Activity-based Costing In Private TX Aluminum Company

With the arrival of a new round of industrial revolution and scientific and technological revolution,China's manufacturing industry also ushered in the opportunity of industrial development,but bring opportunities at the same time,also makes China's manufacturing industry is facing unprecedented pressure inside and outside.Especially when the developed countries continue to re-lead the high-end manufacturing industry,and a large area of??low-end manufacturing industry to lower income in developing countries,so that China is facing a "two-way squeeze" the grim environment.Therefore,in China's economic development into a new normal stage,we must vigorously adjust China's industrial structure,especially faced with the increase in labor costs,the domestic economic situation has undergone important changes in the stage,how to adjust the domestic manufacturing development is imminent.May 8,2015,in order to further solve China's manufacturing industry is facing "internal and external" by the State Council promulgated and promulgated the "Made in China 2025".In the market economy environment,private manufacturing enterprises in the national policy protection and support,and gradually embarked on a standardized development path,but the development of private enterprises is still subject to many factors,such as: short life cycle,lack of managerial level,System is not sound and so on.At present,China's overall economic growth slowed down,private enterprises to improve competitiveness to improve enterprise development,enterprises how to calculate the cost of science is the enterprise need to consider the focus.Recently,the Ministry of Finance promulgated the coal industry product cost accounting system,it is clear that the cost of accounting by the degree of deepening,and the traditional cost accounting methods of the drawbacks and the limitations of the scope of application,so private enterprises need to build a scientific and rational cost system The At present,most of the manufacturing enterprises gradually use the machine to replace the production of artificial production,making the enterprise's indirect costs greatly increased,how reasonable allocation of these indirect costs are enterprises need to pay attention to the problem.The increase in indirect costs leads to a reduction in direct labor costs,which leads to a relatively low correlation between manufacturing costs and direct labor,which is greatly increased for firms with high yields and low technological content The cost of its products,and vice versa is no different.The emergence of this situation will lead to business cost information can not be truthfully reflected,resulting in corporate accounting information distortion.Activity-based costing can not only simply improve the traditional cost accounting on the issue can not be a reasonable allocation of manufacturing costs,but also to make up for the problem of weak cost management.However,only a small number of domestic manufacturing enterprises using the cost of the law,most of the small and medium-sized private manufacturing enterprises are still using the traditional cost accounting methods for accounting.This paper first introduces the conceptual system and the theoretical basis,then analyzes the existing cost accounting method of TX Company with private TX Aluminum Company as an example,and then constructs a new cost accounting system according to activity-based costing.By comparing these two accounting methods It is concluded that the cost management of TX company is more reasonable and effective,and it is hoped that this method can provide some reference significance for the same industry.