Applied Research On Activity-Based Costing Of MDL Auto Parts Manufacturing Company

With the auto parts manufacturing industry constantly improving and expanding in recent years,the competition between state-owned enterprises,private enterprises and foreign-funded enterprises for seizing market share is becoming increasingly fierce.How to accurately calculate the enterprise production cost,precise product pricing and the formulation of enterprise production strategy are the key issues that enterprises face in the competition.Based on the actual situation of MDL auto parts manufacturing company,this paper discusses the existing cost accounting methods of enterprises and points out the deficiencies of its existing accounting methods.Empirical research and comparative analysis method are used to demonstrate the necessity and feasibility of ABC application in enterprises.The first part mainly introduces the research background and significance of the ABC,the research status at home and abroad,the research content and the research methods as well as the innovation of this article.The second part mainly introduces the research on the ABC Related concepts,calculation principle,accounting process and its application advantages compared with the traditional cost method;the third part describes the basic situation of MDL auto parts manufacturing company,the status quo of cost accounting,and analyzes the advantages and disadvantages of the existing cost accounting;the fourth part combines business The actual situation,the analysis of its feasibility and necessity of implementing ABC,the design of specific steps to implement ABC,the comparative analysis of ABC and traditional cost method,and finally the establishment of a matrix model to help enterprises accounting;fifth In the last part,the author puts forward the guarantee measures to ensure the smooth implementation of ABC and the guarantee of all aspects of the enterprise.The sixth part is the conclusion part,which summarizes the cost management of the ABC.The research results of this paper are expected to provide a guideline for MDL auto parts manufacturing companies to apply ABC and improve cost management system so that enterprises can calculate product cost more accurately and improve cost management and economic decision-making.At the same time,I also hope to provide new cost management ideas and methods for China's auto parts manufacturing industry and improve the industry cost management level of the auto parts manufacturingindustry.