Research On The Application Of Activity-based Costing In A Chemical Dyestuff Enterprises

The Activity-Based Costing is an advanced costing method and provides a new management idea for cost management.With the intensification of market competition,the shortcomings of traditional cost accounting methods have been gradually appeared,which has been unable to provide real and effective cost information for the enterprise.The Activity-Based Costing changes the object of the cost allocation from the product to the activity,and accurately reflects the product's resource consumption through the activity,and makes up for the shortcomings of modern enterprise manufacturing.Moreover,the Activity-Based Costingthe has been promoted and applied in many large enterprises,and provided more comprehensive,accurate and objective cost information.This paper summarizes and analyzes the current situation of Activity-Based Costing at home and abroad,and puts forward the research contents and methods of this paper.The basis of the activity-based costing is analyzed and combined the basic principles and accounting steps,and compared with the traditional operating cost method,which reflects the shortcomings of the traditional cost method and the advanced nature of the activity-based costing method.This paper introduces the cost accounting method of A company,and analyzes its problems and the impact.Based on the basic situation of A chemical dyestuff enterprises,the feasibility and necessity of using Activity-Based Costing are expounded from the internal and external conditions of activity-based costing method.Based on the basic idea of Activity-Based Costing method,the paper finished the application design of the cost accounting process of A enterprise and got the Cost accounting results under the operating cost method.Based on the comparison between the Activity-Based Costing and the traditional cost method,and the proportion of the consumption resources of each activity,the paper expounds the practical significance of using the activity-based costing method and estimates its stage performance.Combining with the possibly practical obstacles which A chemical dyestuff enterprises will implement the Activity-Based Costing,the targeted implementation recommendations and the safeguards is put forward.