Application Of Activity-Based Costing In J Cement Manufacturing Enterprises

J cement factory belongs to the manufacturing industry in the cement manufacturing enterprises,the main business for the directional supply of cement and related products.In recent years in cement manufacturing enterprises merger wave,J cement manufacturing plant follow the trend of the times,the introduction of a variety of full-automatic high-tech machinery,the production cost of the products more complex.Then combined with the specificity of cement products,the production cost accounting by cost method,can better adapt to the new manufacturing environment,realize the enterprise production cost lean management objectives.Based on the J cement manufacturing overhead existing production cost accounting in the factory is not reasonable,the production cost budget and cost control have no effect at the defects by the analysis of the responsibility system,found the root cause is the actual production cost accounting method does not match the current complex production.This paper uses field research,quantitative and qualitative analysis methods to analyze and judge on the production process of products,direct costs and separate processing products,and accounting method of the ideas formulated based on indirect costs,the limited manpower and resources under the condition of production cost accounting can also use cost of operation,the the cost of the product information more accurately,and then the information is applied to the enterprise cost management,cost control,product pricing and costing.At last this paper has led to the financial,personnel training,publicity and promotion,and further optimize the cautious ABC system put forward five J cement production plant operating cost method of the safeguard measures,enhance the feasibility of ABC application in production.