Empirical Research On The Activity-based Costing Application In The Jianghua Jiuheng Energy Company

As the increasing competition of the market,corporate profits are constantly being squeezed,how to reduce costs,and provide more reliable cost information is critical to an enterprise.As the technology of the new energy manufacturing industry keeps updating,the machine automation level is gradually improving,the cost structure of the new energy manufacturing industry has changed,traditional cost accounting methods have failed to meet the requirements of modern enterprises,Activity-Based Costing can solve the problems existing in the traditional cost accounting methods and make a more reasonable distribution of the company's manufacturing costs,provides more accurate manufacturing cost information for enterprises and a more useful basis for business decisions and reasonable pricing.This paper will take jianghua jiuheng energy company as an example to study how to apply the Activity-Based Costing method.Jianghua jiuheng energy company is a high-tech manufacturing enterprise that produces all kinds of commercial and domestic air energy water heater and heat pump products.Because of its flexible product variety and order-based production mode,When using category costing method to calculate the cost information,the deviation is amplified,the traditional costing method has already failed to meet the requirements of the company,s cost accounting.Based on the cost accounting characteristics of jianghua jiuheng new energy company,this paper designs the specific application path of Activity-Based Costing method.First of all,the concept,basic principle,accounting procedure of Activity-Based Costing method and the relation and differences between it and the traditional costing method are expounded.Then analysing existing problems and current cost accounting mode of JiangHuajiuhen new energy companies,and expounds that the possibility of applying Activity-Based Costing method in this company,and how to build the accounting system construction of the Activity-Based Costing method.Finally,specifically introducing the specific steps to implement Activity-Based Costing method in JiangHua jiuhen new energy company,and the product cost calculation on the basis of Activity-Based Costing method,in addition,providing reasonable suggestions for further application of Activity-Based Costing method.