The Application Research Based On Activity-based Costing In The Cost Accounting Of X Enterprise

Since the 1980 s,the results of the third revolution of science and technology has been widely applied in manufacturing.The invention of the computer and the development of information technology have made the manufacturing production mode undergone earth-shaking changes.At the same time,the auto industry in China has been rapid development,the competition between auto parts enterprises are increasingly fierce.In the fierce business environment,how to maintain or improve their own competitiveness,accurately grasp the relevant cost information,is the key content of various auto parts enterprise management.Along with the mode of production change,the cost of the product structure is also a major change.On the one hand,the direct labor in the proportion of total product cost is reduced,the proportion of indirect costs keep rising.On the other hand,the concept of cost has been widened.If according to the traditional cost accounting method,it gets only partial invalid information,even affects the product pricing,business performance management decision and it is not conducive to the long-term development of the enterprise.Against this background,originated in the thirties last century,ABC may be able to targeted to improve the disadvantages of traditional cost method.ABC follow the "product consumption operations,operations consume resources",compared with the traditional method,ABC can effectively improve the accusation.This study first introduces the selected topic background,research significance and the research achievements of Chinese and foreign scholars on the ABC,at the same time introduced the research methods,the main research contents and innovation points in this paper.Then,ABC and relevant concepts are summarized the meaning of several key factors such as resources,cost drivers,and compared with traditional cost method,the advantages of ABC are illustrated.Secondly,this study introduces the general situation of X company as well as the existing problems in the company in terms of cost accounting,and put forward the shortcomings of cost method before the implementation of ABC.Again,this study analyzes about the present situation of cost accounting of X company,find the problems existing in the traditional cost accounting of X company as well as the possible consequences.Then analyzes the feasibility of activity-based cost and the construction of ABC system.After that this study uses ABC on the four representative products in cost accounting of X company and compares the results with traditional cost accounting method.Activity-based costing management can identify value-added and non value-added operations,optimize the operation process and improve work efficiency.The results showed that ABC reveals the original cost information distortion phenomenon.At different levels in a competitive market,the cost of the product of X company information can be distorted,and ABC can reflect the true costs of product information.Through the analysis on the production process and the identification of value-added and non value-added process,deep state disclosed products into nature,as much as possible to eliminate or reduce non-value added work,optimizing operation process,improve work efficiency.At the same time,ABC is helpful for management to make more accurate and more in line with the market demand of product pricing strategy.The performance management for the enterprise provides a new train of thought,and in the long-term strategy,ABC provide more reliable information.In conclusion,the ABC can make enterprise based on the fundamental in unprecedented fierce competition environment,participate in market competition and increase market competitiveness.