An Application Of ABC In Cost Accounting Of TLXH Enterprise

The steel industry plays a pillar role in the national economy and also has a wide impact on social life.However,in recent years,the phenomenon of excess capacity has become increasingly serious.After the economic crisis in 2008,the development of steel companies entered an unprecedented difficult situation and had to undergo transformation to seek new development.The market competition between steel companies was unprecedented.It is precisely because of this situation that prices have become a hot spot for competition among enterprises,and cost control has become extremely important.The traditional rough cost accounting can not meet the needs of steel enterprises,and the m ore accurate and advanced operation cost method has become a lifeline for steel enterprises.Therefore,this paper mainly discusses how to apply the activity-based cost method to TLXH enterprises in order to make it take the lead in the steel industry competition.First of all,this paper makes a detailed elaboration of the relevant theories and uses them to guide the practice.Secondly,the current cost accounting situation of TLXH enterprises is analyzed in detail.On the basis of this,the necessity and feasibility of introducing operating cost method for TLXH enterprises are expounded.Thirdly,it is the application of the most important part of the article.This paper introduces the concrete application design from the previous work to the final design implementation in detail and verifies the feasibility of the steel accounting model by using the hypothetical data.Finally,the paper makes a detailed analysis of the problems that may arise from the implem.entation of the ABC,and proposes some improvement measures,focusing on simple measures based on SAP software.The main contribution of this paper is to combine the theory of activity-based cost method and the concrete reality of steel enterprises,and straighten out the application ideas of enterprise activity-based cost method.The first step is to prepare.On the basis of the formulation and implementation of the plan,set up a special group to do a good job in propaganda work.The second step is to design the operation.According to the cost accounting process and model,SAP software to achieve the application of activity-based cost method.The third step is management application.This paper mainly puts forward the practical application of optimizing production process and internal evaluation.This paper is not only aimed at TLXH enterprises,but also takes into account the general characteristics of steel enterprises.The proposed solution is not only suitable for TLXH companies,but also has a great reference for other steel companies.