The Application Of Activity-based Costing In Manufacturing Enterprise

Since it was put forward after the activity-based costing,through constant development and improvement,the use of success has been a lot of foreign enterprises.Activity-based costing can control the production cost of products and increase the profit of enterprise.With the rapid development of our country,the foreign advanced cost management method were introduced,some manufacturing enterprises in China also use the activity-based costing in cost accounting,but most of the enterprise reasonable did not play the role of activity-based costing.As part of the manufacturing industry,sanitary industry in terms of cost accounting is more and more obvious,the shortcomings of the traditional cost accounting way more and more inaccurate,sanitary ware enterprises are in urgent need of the operation cost method to improve the quality of cost accounting,but in the sanitary ware industry analysis less activity-based costing of literature,and there is no industry enterprises as a reference.So,this paper introduce the activity-based costing to the enterprises that defend bath,a detailed analysis of activity-based costing is carried out in the whole process of sanitary ware enterprises,and the application of in management,provide the basis for sanitary ware industry implementation of activity-based costing.This article first introduced the selected topic background and the significance of implementation of activity-based costing,then the related literature at home and abroad were reviewed,explain the main ideas about activity-based costing,then introduces the research methods and research idea of this article,finally shows the innovation points in this paper.The second part of this article introduces the related concepts of activity-based costing and the basic principle of homework cost method,then the activity-based costing and traditional cost method,to distinguish the different of the two,showing the advantages of activity-based costing.Now in the third part of this paper is introduced A cost accounting of the main methods and the existing problems and suggests the necessity and feasibility of implementing the activity-based costing.The fourth part of this article,first of all,design the activity-based costing in A enterprise to implement the application,and then through the case analysis method in the application of A company,finally shows the activity-based costing in the application of enterprise management.The last part of this article's conclusion,puts forward the viewpoint of this article and points out the shortcomings of this article and the next thing to improve.