Research On The Cost Control In R Equipment Manufacturing Enterprise Based On Activity-based Costing

Modern manufacturing enterprises gradually change from traditional large-scale production to small batch customized production,and gradually improve the degree of automation and the degree of enterprise information.All these make the traditional cost method no longer applicable to the cost control of enterprises.Activity-based costing divides each link of product production process into activities through value chain analysis,which is more conducive to enterprise managers to make correct decisions and facilitate cost control of each link of enterprise production process through cost driver analysis.Taking R equipment manufacturing company as the object of cost control analysis,this paper analyzes the problems encountered in the operation of machinery manufacturing enterprises from the perspective of cost control.R equipment manufacturing company mainly produces mechanically processed parts and equipment.In the process of product production,problems such as inflexible personnel allocation and delayed construction period appear.The essence of these problems is that R equipment manufacturing company uses traditional cost method for cost control.This paper analyzes R equipment manufacturing company cost control process through Activity-based costing,conclude R company cost drivers of each activity in the process of cost control,and combining with the cost drivers give specific suggestions of cost control process.These suggestions make the company no longer on the allocation of resources through traditional cost method of single allocation,but through the analysis of activity cost,improving the cost control system.Firstly,this paper introduces the background of topic selection and research significance,and summarizes the research progress of activity-based costing at home and abroad through literature review.The activity-based costing theory are summarized,and the characteristics of manufacturing cost structure and the current situation of activity-based costing in manufacturing industry are briefly introduced.Secondly,by taking R equipment manufacturing company as an example,this paper analyzes the problems in the production and operation process of R company,and discusses the substantial causes of the problems through the process of cost control.Thirdly,Activity-based costing is discussed in R equipment manufacturing company on the necessity and feasibility of the application of cost control.Through the value chain analysis and cost driver analysis of R company cost control specific issues for further discussion,based on the carding R company cost control system,the causes influenced on enterprise operating production cost drivers have been found.Finally,specific suggestions on cost control of R equipment manufacturing company are given through cost driver analysis.This paper analyzes the problems in the operation and production process of R equipment manufacturing company from the perspective of cost,and improves the problems in the cost control process of R equipment manufacturing company based on activity-based cost method,so as to make the resource allocation of the company more reasonable and the risks more controllable.