| A company’s production cost is related to the price competitiveness of its products in the market competition,especially in the updated development of textile machinery manufacturing companies should pay more attention to its cost control.Effective cost control method plays a great role in the healthy operation of the company and obtaining more profits.Activity-based costing is an advanced and new management and control method.Compared with the original cost calculation method,activity-based costing can not only clarify the actual expenses of indirect expenses,but also promote the company to use a more effective cost control method.It is no longer limited to the simple financial accounting data statistics,but the entire production process of individual environmental costs accounted for.Therefore,when the company has the conditions to implement this cost accounting method,it can know the cost of producing a certain product through it,which is beneficial to the cost management of the company.This paper studies the cost accounting of JW textile machinery manufacturing company by activity-based costing theory,and makes a comprehensive analysis and research on relevant literature and practical cases by qualitative and quantitative methods.The problems in the current cost management of JW company are put forward,and the significance of activity-based costing in the actual operation of JW company is explained.According to the actual development of JW company,this paper explains the use of activity-based costing and cost information mobile phone.The possible situations of activity-based costing(ABC)are summarized,and the reference experience for JW is given.Finally,the feasibility of ABC in JW company is analyzed.The value of this method in cost control and decision support is illustrated. |
