Changde Crane Design Activity Based Cost Management Research

At the beginning of twentieth Century 80 in developed countries,many scholars started the research of activity-based costing and activity-based cost management,in order to meet the arrival of the era of new technology revolution,so as to adapt to the increasingly fierce market competition.On the basis of the advanced cost management idea,many enterprises began to practice the activity cost management.This paper studied the design of Changde crane company(hereinafter referred to as "often company")and the implementation scheme of the general idea of activity-based cost management,trying to often promotion operation company cost management mode,also hope that the scheme can provide reference for the manufacturing enterprises Chinese using activity-based cost management.Firstly,relevant results to the cost of operation management for review;secondly on the basis of analysis of heavy machinery of the competitive environment,the system has combed with the strategic cost management theory and cost driver theory as the theoretical foundation of the activity-based cost management;again to often present cost management system as the object,find out the main problems existing in the play the organization management system,cost accounting system,cost performance appraisal system the company existing procurement and production mechanism,and on this basis,the main reason of concrete does not meet the requirements of cost management;finally,in determining the overall train of thought often based on activity-based cost management company,this paper designs the key steps often company specific implementation cost of operation management mode.The three key steps are as follows:the first to production management department and purchasing management sector adjustment;secondly,design the activity-based cost management requirements of activity cost accounting;final design of performance evaluation indicators of activity based cost management.Often the activity-based cost management company only through the guidance of the general idea and specific steps to achieve security,reduce the purchasing cost and the manufacturing cost target.The main innovation of this paper is to often present situation of company cost management,design often companies the cost of operation management mode,that often the company to implement activity-based cost management mode will be quality inspection department organization split into purchasing organization and production organization to go,and the two sector organizations the function to be optimized;also designed with the cost accounting method activity based cost management requirements;more need to design the purchasing cost management and production cost management performance evaluation system.