Application Of Activity-based Costing In HD Paper Company

With the continuous development of science and technology,the degree of automation of enterprises has significantly improved,and the proportion of manufacturing costs has also increased.This leads to the traditional cost accounting methods can not meet the needs of cost accounting management.Activity-based costing(ABC)has made up for the defects of traditional cost law to some extent,and provided relatively reliable information for enterprise cost management,which has wide application prospects.This paper first expounds the research background and significance of activity-based costing,the status of research at home and abroad,the basic principles and the advantages of activity-based costing.Next,we choose HD company as the research object,introduce the HD company's basic situation,industry status and some problems in cost accounting,and make a feasibility analysis of HD company's activity-based costing.Then,combined with the actual situation of HD company,according to the basic design process of activity-based costing,we constantly solve the specific problems,so that every link is standardized and programmed,and finally the design of the system is completed.At the same time,the article takes the three main products of the enterprise as an example,calculates the cost of products by activity-based costing,compares the cost with the traditional cost method,calculates the cost difference,and analyzes the causes of the differences.Finally,in view of the implementation of Activity-Based Costing in the implementation of HD Paper Co,this paper puts forward a guarantee mechanism to ensure its effective operation,so as to strengthen the competitiveness of HD company.And,this article also shows that the paper industry has the basis of the application of activity-based costing,which provides a reference for the papermaking industry in the cost accounting...