Research On The Cost Accounting In Z Textile Enterprise Based On Activity-Based Costing

In recent years,the labor cost in China has risen sharply,the original demographic dividend is gradually disappearing and the exchange rate is unstable,and the traditional manufacturing industry is urgently required to accelerate the transformation from the traditional capital investment to innovation driven.As a very important part of the industrial structure,the textile industry is constantly exploring innovation,reducing the cost,improving the efficiency of enterprise management and dealing with the time of micro profit,and ensuring a place in the fierce global competition.The activity-based costing(ABC)effectively avoids the shortcomings of the traditional costing method,and provides a solution for the enterprises with cost accounting.Now,the activity-based costing has a more advanced application example in various industries.After careful study of the concept definition and theory of activity-based costing,after studying the research results of experts and scholars,it has a more thorough understanding of the activity-based costing,through case analysis,field visits,interview with the head of the enterprise,and the textile industry in terms of production process and cost ratio structure.In accordance with the conditions of application of activity-based costing,and the enterprise management also expects more accurate cost accounting methods to help enterprises make decisions to further enhance the economic interests of enterprises.This thesis takes the textile enterprise Z of Northeast China as the research object.After analyzing the business situation and the perplexity in the cost accounting of the Z textile enterprises,it is found that the main problems of the current cost accounting methods are that the indirect cost can not be allocated reasonably and that the non value-added operation can not be confirmed and eliminated,and the activity based costing method is also found.In order to solve these problems,it is necessary and feasible to introduce the activity-based costing(ABC)in the enterprise.We can draw lessons from the successful experience in the application process at home and abroad,divide the operation and determine the cost drivers,and design a set of targeted activity-based costing system for the Z textile enterprises.The cost of the activity based costing method is compared with the cost of the traditional cost method,and the impact of the difference on the profit of the enterprise is compared.Finally,several suggestions are put forward to ensure the effective operation of the activity-based costing.