Improvement Of Cost Accounting Of Csh Company Based On Activity-based Costing Method

China's refining and chemical industry has developed under the planned economic system.With the rapid development of the socialist market economy with Chinese characteristics,nowadays,with the advent of economic globalization and internationalization,China's refining and chemical enterprises urgently need to find a way to reduce costs to protect the interests,development and improvement of oil products.Quality and reduced product costs.Especially in recent years,oil prices have remained high,the profits of refining and chemical companies are very low,and the competition in the oil products market is fierce.At present,most of the current cost accounting methods in China's refining and chemical industry adopt the traditional cost method.Although the traditional cost method has the advantages of simple accounting and small manpower and material resources,the disadvantages of insufficient precision are gradually revealed.Today's traditional cost accounting The method can no longer meet the requirements of the industry for cost accounting.The activity-based costing method is currently recognized as a more accurate costing method.Its advantages are mainly reflected in the scientific and reasonable allocation of overhead costs.However,the refining and chemical industry has the characteristics that the indirect costs are relatively large.Therefore,trying to use the activity-based costing method to optimize the operation chain and reduce the product cost will bring positive effects and effects to the refining and chemical industry.This paper combines the actual situation of CSH company,proposes to change the current traditional cost accounting method(device coefficient method),and use the activity-based cost method for cost accounting.By comparing the results of the two costing methods,it is found that the cost ofthe work cost method is more close to the actual situation because the assignment cost method is more accurate for the distribution of various costs and overheads.The use of activity-based costing for cost accounting provides effective support for cost management and control of enterprises,and will certainly promote the reform of enterprise cost accounting system and improve the cost management level of enterprises.