Research On Improvement Of Cost Accounting Method Of J Group

Due to the development of science and technology,enterprises have begun to purchase advanced machinery and equipment to increase their production efficiency in order to have a place in the market.Changes in the manufacturing environment have led to increased indirect costs in product costs,and direct costs have fallen.This has led to traditional costing methods that have not been adapted to the current production and operating conditions of these companies.Because the traditional cost method adopts a single cost allocation standard,it cannot allocate manufacturing costs properly and reasonably,nor can it provide accurate basis for the production and operation of enterprise products and pricing decisions.In addition,inaccurate cost information can mislead enterprises and shift productivity to low profitability.Even loss of product.The J Group is currently facing this situation.The activity-based costing is more reasonable than the traditional cost method.In view of this,this article introduces the activity-based costing into the J Group.This article is based on the actual environment of the J Group,and through analysis of its current situation,it finds that its cost accounting mainly has the problems of incomplete cost accounting content,unreasonable allocation of manufacturing costs,and low accuracy of cost accounting.Based on a large number of domestic and foreign research results,the activity-based costing was applied to the J Group.Based on the basic steps of the activity-based costing method,combined with the business process and actual conditions of the J Group,this paper has designed a set of operating cost accounting programs suitable for the J Group.Through the steps of determining the operation and operation center,determining the cost drivers,collecting resource costs and allocating operation costs,etc.,a reasonable distribution of the overhead costs of the J Group's products can be achieved.In the end,this article put forward the safeguard measures of implementing the activity cost method of J Group from four aspects:the support of the leadership,strengthening the training of financial personnel,implementing the responsibilities and cooperating with each other,and strengthening the level of information management.On the basis of theoretical research and case analysis,this paper hopes to give some help to the application of activity-based costing in this enterprise,and hope that other enterprises can be inspired from this article in the cost management.