A Study On Improvement Of Project Cost Management Based On Activity-Based Costing Method

In recent years,the market economy has been growing,product differentiation has become more apparent in all walks of life,and competition among companies has intensified.Every company's management personnel should think about how to enhance the competitiveness of enterprises in a fierce market.Therefore,cost control is very important for companies.However,with the continuous evolution of enterprise production and business model,the traditional cost management methods have not kept pace with the development of the company.Activity-based costing as an advanced cost accounting method can help companies to better manage costs and improve the competitiveness of enterprises.However,because of its complex work flow,activitybased costing is difficult to apply or promote in practical work..This paper first introduces the theoretical basis of the ABC,and analyzes its current application status in China based on the theoretical basis of the ABC.On this basis,the application of the ABC in the A motorcycle manufacturing company was studied,and the problems in the application of the ABC in the company's application were analyzed,and improvements were proposed and improved.Feasibility was discussed and verified by examples.This thesis consists of six chapters.The first chapter is the introduction of this thesis.In the introduction part,the thesis mainly introduces the research background and significance of the ABC,and domestic and foreign research theories.In the second chapter,this article focuses on the research.The concept of ABC,the theoretical significance of ABC,and the advantages and disadvantages between ABC and traditional cost method.In the third chapter,the current situation of the application of ABC in manufacturing enterprises in China is described.In chapter four,the paper takes A motorcycle manufacturing factory as an example to discuss the problems in the application of the ABC in practical work.In the fifth chapter,the paper proposes improvement suggestions based on the problems of the ABC application in the ABC.,and proved the feasibility of the program through examples.The sixth chapter is the conclusion part.In this part,the thesis summarizes the research results of the whole article,and makes a forecast of the development and application of the ABC in the manufacturing industry.