Applied Research Of XG Automotive Company Standard Activity Cost Method Based On SAP System

The heavy truck industry is the delivery vectors of means of production materials,it is always regarded as the vane of economic,and the development level of heavy truck can approximately reflect the status of macroeconomic environment.Heavy truck industry entry into seeking progress amidst stability stage with the development of Chinese economy enter into new normal state;the increase of environmental protection consciousness of china brings new opportunity and challenge to heavy truck industry;the difference of technology among heavy truck enterprise is reducing with the development of economic globalization.The development of economic situation,the increase of environmental protection pressure and the consubstantial trend of the enterprise product leads difficult management to enterprise.Base on previous research,enterprise cost control is one of the best methods to enhance enterprises competitive advantage.Effective enterprise cost control can reduce cost,manufacture more output and higher quality product under the same condition,so as to keep advantage between enterprise competition.It can also develop multifold configuration product to meet individual demand of customer.This paper combines with current cost management system of XG automotive Company,make full use of standard cost method,Activity-Based costing and information integration convergence based on previous research,proposes standard activity cost method for XG automotive company based on SAP System applied research.Firstly,the paper summarizes information flow and component modules of SAP system,analyzes the characteristics,scope of application and implementing points of standard cost method,Activity-Based costing and standard activity cost method,which belongs to classical cost accounting method.Secondly,briefly describes general situation and organization of XG automotive company.Illustrate the method,elements,process and results of using standard operating cost method to account enterprise cost based on SAP system.Points out the problems of current standard cost method in XG automotive company,analyzes the necessity and possibility for XG automotive company to use standard activity cost method.Thirdly,proposed solutions,implementation model,elements and implementation method of different element in ABC model.Formulate operative standard in ABC model and the determination method of making standard,seeking and analyzing the cost difference between new solution and current cost accounting method.Finally,proposedsafeguard measures to implement standard activity cost method in XG automotive company in terms of enterprise institutional framework,Activity-Based costing system,personnel management and training,carrying out process.The paper has 16 figures,10 tables,and 101 references.