Application Research Of Activity-Based Costing In S Company

With the intensification of market competition,the industrial environment at home and abroad has undergone earth-shaking changes,and most manufacturing companies have begun to popularize automated production machinery and equipment in production.The proportion of indirect costs to total costs in enterprise production has risen sharply,and the proportion of direct costs has continued to decrease.Based on this production background,the drawbacks of traditional cost accounting are also increasingly exposed.Therefore,manufacturing companies need to establish an effective cost accounting system to improve the company's cost management.The activity-based costing method is a new method to adapt to the cost accounting of modern enterprises under the new situation.With the operation as the core,the indirect costs are more scientifically and rationally distributed through various cost drivers,so that the cost data allocated and traced to each product or service is made.More precise,this method can make up for the shortcomings of the traditional cost method's indirect cost allocation,and it also has certain operability in practice.Introducing the activity-based costing method into the cost accounting and management of manufacturing enterprises,while greatly improving the accuracy of cost information,it can also effectively help the optimal allocation of enterprise resources and the formulation of business strategy decisions.Based on the review of the related research literatures of the activity-based costing method at home and abroad,this paper analyzes the problems in the cost accounting and management of S company and the necessity of introducing the activity-based costing method to the company.And the feasibility is elaborated.Then follow the principles and objectives of the operation costing accounting scheme design,and take the company's lithium battery production workshop as the calculation object.From the two directions of production cost and research and development cost,we design a set of operation cost accounting scheme for S company.The specific steps of the operation cost accounting,such as the choice of cost drivers and the allocation of cost library fees,are introduced in detail,and the cost of the operation cost is compared with the original cost calculation result of the company.A more effective conclusion on control.Finally,the article also puts forward corresponding safeguard measures for S company's application activity cost method to better promote the efficient implementation of the activity-based cost method in S company.It is hoped that through the research in this paper,S company will improve the rationality of the company's pricing decision and strategic planning while obtaining more accurate cost information,and promote the growth of the company's overall economic efficiency,which will serve as a reference for the application of the activity-based costing method in the same type of enterprises.The role of reference.In addition,in 2017,the Ministry of Finance promulgated the "Management Accounting Application Guide No.304-Activity-Based Costing Act",which elaborated on the related concepts and application environments of the activity-based costing method.Therefore,it is hoped that the research in this paper can be used for the activity-based costing method.System construction and theoretical improvement have played a positive role in promoting.