Research On Application Of Activity-based Costing In Caiyuan Driving Training School

With the continuous development of national economy,the residents living standards improve,increasing consumption desire,led to the rapid development of automobile industry and the automobile consumption.From luxury cars have become the mass consumer goods,private car penetration,\ "student driver\" are enjoying increased significantly.It is in this background,driver training school,car driving training market unusually hot.With the expanding of driving training market and mature,the driving school now has entered the small profit era.In the current situation,driving in order to maintain daily operation,strong figure,reasonable cost accounting and control has become an inevitable topic.Caiyuan driver training co.,LTD.(hereinafter referred to as the Caiyuan driving)is a professional driver training school training C1 and C2 driving license.Caiyuan driving school is a relatively simple and traditional cost accounting,although the data is simple and intuitive,but this kind of cost accounting system also has the following disadvantages: One is the product cost accounting is not comprehensive,distortion of cost information feedback;Second,staff cost consciousness,insufficient attention to cost control;Third is to embrace costing did not consider product difference,is not conducive to pricing.In order to solve the above problems,combining with Caiyuan driving characteristics and the theory of activitybased costing,activity-based costing method in the Caiyuan driving application is feasible.Activity-based costing is based on operation cost accounting method,can fundamentally solve the defect of traditional cost accounting,at the same time also can help enterprises to establish a good information system.Empirical analysis and case analysis method is applied in this article,application of Activity-based costing in the Caiyuan driving is studied.In this paper reviewed the development situation of Activity-based costing,the basic theory and practical application situation,on the basis of a comprehensive understanding of Caiyuan driving development condition and the basic business,analyzed the problems existing in the current cost of system,the company put forward the Caiyuan driving the necessity of implementing activity-based costing calculation system.According to standard operational procedures for cost calculation,completed the Caiyuan driving process design and implementation of activity-based costing system,including recognition and measurement resource project,analysis and verification work,establish operation center,analysis,resource agent,the collection resource costs,confirm the work motivation,calculation steps,such as the product cost and operation cost method and traditional cost accounting method the results of comparative analysis,argumentation Caiyuan driving application Activity-based costing,the advantages of and put forward the guarantee mechanism of Activity-based costing implementation.