Research On APL Project Cost Control In C Enterprise Based On Activity-based Costing

With the rapid development of China's market and globalization,survival situation of manufacturer is stern day after day.Along with the continuous development of the Internet technology,Consumer has changed their mind and people's demands of marketing have become increasing diversified.On one hand,the enterprises need to develop new technologies and new techniques.On the other hand,accurate cost accounting and harsh cost accounting are the keys to acquire advantages of marketing competition.In China,traditional standard cost method of accounting is used in many enterprises.With the changes of manufacturing enterprise production environment,Standard costing start to get rough and inaccurate for checking indirect expenses,calculated information of product cost lost the touch with actual cost and it can not satisfied with the requirements for production cost information accuracy asked by modern enterprises.Meanwhile,it can make misguidance for enterprise products decision,product pricing and then lose market competitiveness.This text takes C company as an example to study its cost accounting and control,deal with implement of activity based costing in C company and illustrate that system of cost accounting based on activity based costing has more advantages than traditional simple cost accounting in the aspect of checking accurately cost of various products.Demonstrate the feasibility of activity based costing using in the manufacture enterprise by using mainly theory of empirical study,subsidiaryly theoretical research and quantitative and qualitative method.Introduction part introduces research background and research significance of thesis,summarizes the research of domestic and overseas scholars,presents the main research contents and research method and introduces a couple of key concepts on activity based costing.Chapter ? has expounded C company introduction and current situation of cost control and then raise a question of C company and carried out handicap analysis of activity based costing.Chapter ? gave a detailed introduction on the entire process of APL product line production cost accounting using activity based costing in company C.Compare the difference between traditional costing and activity based costing and amplify the analysis of variance reasons.Chapter ? analyzed and improved operation process using the thought of activity cost control and came up with improving program and improving effect evaluation with the way of ECRS.Corporate commissars put forward the corresponding business strategy by this research and simply analyzed the maneuverability of strategy.At last,activity based costing can be used in company C for cost management.