Research On Application Of SX Coking Activity-Based Costing

With the development of economic globalization,the relationship between countries is getting closer and closer.Under such a big environment,the company has obtained a broader development platform and opportunities,and at the same time faces more intense competition.Cost,as the lifeline of the company,needs the company to pay close attention to,study changes and grasp laws at all times in order to enhance its competitiveness.At present,activity-based costing,as a more advanced management method,is more and more accepted and recognized by more and more companies.Activity-based costing is very effective and scientific.From the perspective of cost drivers,the company's cost-benefit and economic benefit are well combined,laying the foundation for scientific decision-making of company managers and making up for the shortcomings of the traditional cost method.The paper is divided into six parts.The first part briefly introduces the research background and significance of activity-based costing,research status at home and abroad,research contents and methods,and innovation points of the paper.The second part introduces the related theory of activity-based costing,including the basic concept,activity,activity center,resources,cost drivers and working principle of activity-based costing.The third part introduces the general situation and organizational structure of SX Coking Company,and analyzes the current cost accounting situation of SX Coking Company,and finds out the current cost accounting situation and existing problems,mainly the defects in the cost information accounting of manufacturing expenses.In the fourth part,the application scheme of activity-based costing in SX coking company was designed according to local conditions.According to the production process of SX Coking Company,eight operation centers are divided,the operation motivation is determined and the cost is collected,and the cost of each product under the activity-based costing method is calculated.The fifth part introduces the guarantee measures of implementing activity-based costing in SX coking plant.Finally,the conclusion based on the implementation of activity-based costing for SX Coking Company is introduced.Based on the application of activity-based costing in SX Coking Company,this paper designs the specific process and scheme of activity-based costing for the company,and further explains the advantages of activity-based costing by analyzing the differences between activity-based costing and traditional costing.This paper expounds that activity-based costing provides clearer cost information for company managers and plays a vital role in the long-term development of the company.At the same time,the article also provides reference for similar industries to implement activity-based costing.