Application Of Activity-based Costing In F Mobile Manufacturing Company

With the rapid technological and economic changes,mobile phone manufacturing industry is facing the current market competition is growing,companies in order to be able to gain a foothold in the market,we must clutching its own scientific research capacity,based on saving their production Cost,improve the quality of products and continuously improve product features to enable them to better meet the requirements of users,while in the enterprise management,the company should also improve the company’s management capabilities,improve management system,control the cost of operations.Among the current manufacturing industries in China,especially for the mobile phone industry,the use of activity-based costing in the management practices of enterprises is a better way to estimate the cost of production trumpet,clear and effective,and ineffective operations and controls Energy consumption,and allow the management of their products to make their own products more accurate estimates and positioning to enhance the current level of cost management,so that it can be calculated on the basis of business,reflecting the overall cost of the enterprise management The ability to make cost management into the company’s long-term development and management of essential content,thus ensuring the long-term sustainable development and progress of enterprises.The purpose of this study is to find out a cost accounting method which is consistent with the actual situation of China’s manufacturing enterprises and adapts to the characteristics of current enterprise development by improving the management thinking and Methods and the overall operating level,to enhance China’s manufacturing industry in the international status.The main contents of this paper are as follows:The first chapter mainly discusses the research background,research purpose,research significance,domestic and foreign research status,research ideas and research methods.The second chapter mainly introduces the basic principle of activity-based costing,the theoretical basis of practical application and the conceptual system of activity-based costing.The third chapter introduces the company background,the production process and the current cost accounting method of F Company,and then analyzes the existing problems of cost accounting method,and puts forward the necessity and feasibility of introducing the activity cost method.The fourth chapter is the key chapter,according to the specific situation of the company for the design of a set of operating cost method accounting method,the first analysis of the definition of operations center,determine the resources,analysis of operating costs,calculation of cost drivers,distribution of operating costs to the product,And use the activity-based costing method to compare the results with the traditional cost method to further confirm the F company to implement the cost-based costing method of scientific and rational.Chapter 5 is the conclusion of the study.