Application Of Activity Based Costing In A Company

In recent years,the automobile manufacturing industry has developed rapidly.As a manufacturing enterprise of auto parts,A company is attached to the upstream enterprises,and the production equipment is also more specific.With the increase of the proportion of the indirect cost in the product cost,the cost information distortion of the single distribution method of the machine hours is caused.The purpose of this paper is to introduce Activity-Based Costing into A company's cost accounting so as to make it more reasonable to allocate manufacturing costs.In the first chapter,the background and significance of the research,the current research status at home and abroad,the content and method of the research,and the corresponding technical route are discussed,and the research topics are put forward and the research direction is established.The second chapter,mainly from the standard cost method,activity-based costing concept definition,cost control theory,cost driver and input-output theory and so on multiple angles to study,lay a solid foundation for the paper creation.The third chapter,through the analysis of the current situation of enterprise cost accounting and the reasons for the existing problems,expounds the reasons for the implementation of the activity-based costing,and makes a feasibility analysis on the implementation of the activity-based costing.The fourth chapter introduces the implementation of ABC in A company,and then compares the activity based costing with the traditional cost method.The fifth chapter mainly analyzes the A company's implementation of the activity-based costing protection measures and corresponding countermeasures and suggestions.The sixth chapter,based on the foregoing,draws the conclusion and points out the shortage and Prospect of the thesis.Through the use of literature research,case analysis,comparative analysis and other research methods,this paper analyzes the feasibility of implementing activity-based costing under A company.Secondly,through the establishment of A company's operating center,it analyzes the comparison of product accounting under the activity-based costing and the original cost accounting,and concludes that the activity-based costing can make the system be made.The distribution of the cost is more accurate,which makes the final cost of the products calculated by the enterprise close to the actual cost,which is beneficial to the enterprise to make the correct strategic decision and adapt to the fierce market competition environment.