Application Research Of Activity-based Costing In LX Enterprises

Facing the increasingly fierce international competition situation,China’s manufacturing industry is facing enormous risks and pressures.Especially in recent years,the development of high-tech industry has greatly changed the composition of product cost,and manufacturing costs in the cost of occupation ratio is getting higher and higher.It has a great practical significance to analyze the control and cost of the enterprise.The traditional cost management method is more and more difficult to meet the needs of modern management,and enterprises are facing a new problem-to search for a new method for cost control and management.So,we introduce the activity-based costing to make up for the shortcomings of traditional costing methods.Activity-based is a kind of method to calculate and allocate cost based on all activities,which can track the dynamic activity to make sure to provide more accurate cost information.However,in view of the present actual situation in China,there are still a lot of obstacles,the case analysis method uses in this paper,which combine theory and practice,in the analysis of the actual operation,what kind of problems cost analysis need to pay attention to cost analysis,and analyzes the accounting results,hopefully it can provide theoretical reference and application guidance of optimize quality of cost information and activity-based cost management model.Through the analysis of the cost of LX company,be directed against the situation of the complex process of company’s products,large proportion of manufacturing costs,and the process is long,to find out the problems in the current production cost management model,utilize activity-based cost management model to build a new cost management model,and analysis cost variance between traditional cost method and activity-based costing method.Finally,through a series of data calculation and analysis to design a set of cost accounting system for LX company,it is pointed out that should further improve the organizational structure of the enterprise and optimize the information system in the future,in order to better implement activity-based costing,and more accurately reflect the cost information of enterprise.