Application Of Activity-Based Costing In X Company

With the continuous development and progress of society,whether in the international environment or in the domestic market,the market competition in the machinery manufacturing industry is very fierce,and the market competition pressure is large,especially in China's manufacturing industry.Therefore,many domestic enterprises not only began to pay attention to the management of enterprise costs,but also constantly strengthen the management and control of enterprise costs.With the continuous development of science and technology,the proportion of manufacturing costs in the machinery manufacturing industry is increasing,and many companies continue to use traditional costs for accounting.However,with the continuous development of the times,the cost accounting results provided by traditional cost methods are increasingly inaccurate.Can not fully reflect the actual cost information of the enterprise.At present,both overseas and domestic operational cost methods have applied research.In contrast,foreign research is more comprehensive and extensive,but our country also has contact and exploration on the accounting of activity-based cost method.The enterprise's comprehensive strength is the advantage of the enterprise's own competition,and this kind of comprehensive strength must ultimately be reflected in the cost.Therefore,enterprises began to seek ways to reduce their own operating costs and turn it into an enterprise's own competitive advantage.Therefore,the key to achieving the development goals of enterprises is how to achieve cost control better.This paper applies the theory of activity-based costing to company X,collects the existing cost accounting methods of the company,and analyzes the company's operation process.Through the study of the company's actual operating conditions and existing cost management,the feasibility and necessity of using ABC in company x are obtained.according to the actual situation of company x,the system construction,the selection of motivation and the implementation of specific accounting methods are illustrated,and some rectification suggestions are put forward in combination with the current situation of company x.It is hoped that through these opinions,the cost of company x can be reduced,the cost management ability of company x can be enhanced,and the company's future development can be supported,thus enhancing the economic strength of the company.