Research On The Application Of Activity-based Costing In H Aviation Manufacturing Enterprise

In recent years,China's aviation manufacturing industry,as a strategic emerging industry,has developed vigorously,and aviation manufacturing enterprises have also ushered in significant development opportunities.Aviation manufacturing enterprises traditionally focus on military products,which are strictly constrained by the military standard system,resulting in high indirect costs.This undoubtedly means that the traditional cost method is not only unable to accurately calculate the cost of such enterprises,but also cannot provide effective decision-making basis for the enterprise management.Obviously,under the background of the integration of civil and military development in the aviation industry,the traditional cost accounting method has been difficult to adapt to the fierce market competition.Homework cost method,as a new method of cost calculation,just can solve the problems existing in the traditional cost method,its operation as the core to allocate indirect costs,breakthrough the limitation of a single assignment criteria,indirect expenses according to the different cost drivers more scientifically allocated to each cost object,ensure the accuracy of cost information.This cost accounting method has been favored by Chinese and foreign experts and business executives.This paper first introduces the research background,research purpose and significance of activity-based costing.According to the research status of activity-based costing at home and abroad,it sorts out and makes a research summary,conceives the research method,determines the research content and structure of this paper,and proposes possible innovation points.Secondly,it introduces the basic idea,basic concept system,accounting principle and accounting steps of ABC in detail,summarizes the main functions of ABC,and makes a comparative analysis between ABC and traditional cost accounting methods.Thirdly,it introduces the basic situation of enterprise H,introduces the current cost accounting status from the existing cost accounting methods,cost composition and cost status quo,and points out the existing problems in cost accounting.Thirdly,the necessity and feasibility of the application of activity-based costing in enterprises are analyzed.Combined with the accounting principles of activity-based costing,the detailed design and application of r & d,production and test are carried out for the construction and application of specific activity-based costing system in H aerospace manufacturing enterprises.Taking the four selected products as examples,the implementation results of the new cost system and the calculation results of the traditional cost method are compared and analyzed.The data prove that the ABC cost accounting is more accurate and reliable.Finally,some useful conclusions are obtained.The main conclusions of this paper are as follows: it is feasible for H enterprise to implement ABC;the successful implementation of activity-based costing requires enterprises to have some necessary conditions and safeguard measures;the promotion of activity-based costing needs to draw lessons from experience,but also needs to be constantly improved and optimized in specific enterprise practices.The value of this study lies in promoting the establishment of advanced cost accounting system and management system in aviation manufacturing military enterprises and deepening the practical application of activity-based costing.It provides valuable reference for other aviation manufacturing enterprises to apply ABC.