Study On The Application Of Activity-based Costing In J Company

In order to solve the environmental and energy problems which caused by the rapid economic development in our country,the crystalline silicon solar cell is developed and produced.Our country has become the world's largest producer and exporter of crystalline silicon solar cells.In 2011,the developed countries,mainly the United States and the European Union,launched an "anti-dumping and anti-subsidy" investigation on our photovoltaic products.The export business of solar cells in our country is blocked.At the same time,in the domestic market due to the lower cost of thermal power,the photovoltaic industry has a serious overcapacity.At present,most photovoltaic enterprises use the relatively backward traditional cost accounting method,which is the main shortcoming of the method to unify distribution based on total amount.It is extremely easy to cause inaccurate results of actual cost,in the case of increasing diversification of product categories and increasing proportion of fixed manufacturing costs.The activity-based costing method takes the operation as the center,and the resource is allocated to the corresponding operation based on the cost drivers.To calculate the cost of resources consumed by product objects and services.Dynamic continuous reaction cost,achieving the goal of precise cost.In order to reduce the cost of production,it is imperative that the photovoltaic industry adopt activity-based costing method.J is a typical photovoltaic enterprise.The main business is production,installation,operation and maintenance.Manufacturing costs account for a higher proportion in production costs.At present,traditional methods are used for cost accounting,and there are problems such as direct material consumption,indirect cost allocation and unreasonable product price.Taking J company as an example,this paper discusses the construction of activity-based costing accounting system.Select the pv module packaging subsidiary of the most critical step in theupper middle part of the production chain of J company,and analyze the application of the activity-based costing accounting system.First,the cost of collection is set up,and the resource consumption information table is established.Second,determine cost drivers.Again,calculate product costs.In the end,the paper compares the operation cost method with the traditional costing method,and explains the difference.In view of the conditions and existing problems in the application of activity-based costing,some Suggestions are put forward.Mainly include:activity-based costing is combined with traditional cost method.Strengthen the development and application of ABC software and management software.Enhance management cost control.Reasonable solutions to product pricing.