Application Of Activity-Based Costing In The Bread Production Of TL Food Enterprises

Activity-Based Costing method(ABC method)is a kind of cost accounting method though dynamically tracks all assignment activities,measures the cost of assignments and objects,evaluates work performance and resource utilization.The production capacity and product quality of the enterprise are improved under the new technology and new management methods,and also changes the cost composition of the enterprise.In traditional cost accounting method,that overhead costs are usually distribute on production standards between each product.After the investigation and research on the production process and product characteristics of TL food enterprises,combined the concept of ABC method,this paper aimed the unreasonable problem of traditional cost accounting method distributes in the production process of TL food enterprises,and studied the application of ABC method in the TL food enterprises bread production.This paper first discusses the production,development and related basic theories,viewpoints and principles of ABC method at the theoretical level.And then,through ABC method in the application case study of TL food company,considering many aspects such as industry characteristic and process specification,this paper researched a set of cost driver selection scheme applicable for food processing enterprise,and reasonably divided the operation center,established the operation cost model,calculated the cost of enterprise products under the ABC method.By comparing the cost difference of the traditional costing accounting method,this paper eventually analysis the reason on cost management and the impact on the management decisions of enterprises.The last part of this paper,aiming at the actual financial production situation of the enterprise,analyzes the difficulties faced by the implementation of the activity-based costing from many angles,and puts forward some suggestions for solving the problems.