Research On Cost Accounting Of DC Curtain Wall Door And Window Company Based On Activity-based Costing

With the rapid development of the level of science and technology,the development of various large and medium-sized manufacturing enterprises is also facing more and more huge challenges,along with the continuous improvement of the level of modernization of machinery and equipment.With the increasing complexity of product production process,manufacturing enterprises are faced with the problem that the proportion of product manufacturing cost to total cost is increasing.The traditional product cost accounting method uses a single distribution standard of man-hours and machine-hours to allocate manufacturing costs.This uneven distribution of manufacturing costs will lead to distortions of product cost information,and at this time the information of product costs will be distorted.In the case of the need to introduce activity-based costing to allocate the manufacturing costs of its products more meticulously,the allocation of manufacturing costs goes deep into the process of product production,divides operation centers,allocates resource consumption to activity centers according to resource drivers,and then allocates activity-based costs to various products according to cost drivers.Product cost allocation information will be more accurate,at the same time,through the analysis can eliminate non-value-added operations,increase effective operations,enhance the competitiveness of products in the market.The DC curtain wall door and window company studied in this paper is a traditional manufacturing enterprise,which has advanced production equipment,complex production processes,diverse processes,and a large proportion of indirect costs to product costs.But the company is still using traditional cost accounting methods Cost accounting.This paper introduces activity-based costing to DC curtain wall doors and windows company,introduces the basic principle and related concept system of activity-based costing.Based on the analysis of the current product cost accounting method for DC curtain wall doors and windows,this paper points out the problems existing in the current product cost accounting method for DC curtain wall doors and windows company,and puts forward the necessity and feasibility of implementing the activity-based costing method.Through the analysis of the production process,division of operation center,analysis of cost drivers,re-allocation of resources;Through the analysis and comparison between the product cost result calculated by activity-based costing method and the product cost result calculated by traditional cost accounting method,the resources are analyzed and compared.Consumption is analyzed.Finally,the guarantee measures are put forward for DC curtain wall door and window company to implement activity-based costing method.Enterprises should adhere to the principle of cost-effectiveness,improve the motivation of activity-based cost in time,optimize the production process,and carry out total quality supervision.With the development of the times,enterprises should continue to optimize cost accounting methods,such as realizing the consensus of fully participating in the implementation of activity-based costs,improving the quality of financial personnel,speeding up the implementation of activity-based costs,and improving the level of information management,etc.The design of activity-based cost can be used to realize more accurate product pricing for enterprises andto make scientific decisions,which will also have a positive significance for the future development of DC curtain wall doors and windows company.