Research On The Application Of Activity-Based Costing In Blood Transfusion Equipment Industry Under MES Context

With the continuous development of science and technology,the degree of mechanization of manufacturing enterprises is constantly improving,and the proportion of manufacturing costs in the product cost composition is gradually increasing.Traditional cost accounting methods can no longer meet the needs of enterprises for cost accounting.More and more enterprises begin to try to use activity-based costing for product cost accounting.Blood transfusion equipment industry manufacturing enterprises have gradually developed from the traditional manual production to semi-automatic and automatic production.The transformation of production mode has brought about the change of product cost structure.The direct labor ratio has decreased and the proportion of manufacturing expenses has increased year by year.The distortion of product cost caused by the traditional cost accounting method which distribute manufacturing expenses based on the distribution standard of labor hours is increasingly prominent.The development of economic globalization makes the blood transfusion equipment industry more and more competitive,the characteristics of low technical content and low economic added value of blood bags make reducing product cost the only way for enterprises to survive in the situation of fierce competition.At the same time,the monitoring and tracing requirements of the whole process of product production in the transfusion equipment industry make the on-line application of MES system become a trend.MES system's ability to capture production process data in real time may meet the requirements for data in the application of activity-based costing,so as to better play the implementation effect of activity-based costing.Therefore,this thesis designs a model of applied activity-based costing in the context of MES,and selects S company in the blood transfusion equipment industry to study the application of activity-based costing in the context of MES,so as to reduce the production cost of enterprises and enhance their competitiveness through the implementation of ABC in the context of MESThis thesis probes into the application of activity-based costing in MES context,with the methods of normative approach,field survey,case method and comparative method.First of all,this thesis introduces the research results of activity-based costing,MES system and their combination,and concludes that MES system can provide convenient data for the application of activity-based costing and overcome the defects of high cost of activity-based costing.Secondly,according to the function provided by MES system and the previous research on activity-based costing,the activity-based costing module in MES system is designed.Once again,after analyzing the necessity and feasibility of applying activity-based costing in the context of MES system in S company,this thesis introduces how to apply activity-based costing in S company by taking the injection molding workshop and the subsequent process production workshop for example.It includes the determination of activities,the selection of activity drivers,the collection of resources,and the distribution of product costs,by combining data sources with MES system data,the advantages of activity-based costing are clearly demonstrated through calculation examples of specific products.Finally,through the analysis of the expected effect of the application of activity-based costing in the context of MES,the thesis illustrates the cost management advantages brought by the application of activity-based costing in the context of MES.According to the expected difficulties,the thesis puts forward some supporting measures,including the support of the management and the cooperation of employees,the professional technical team and sufficient resource allocation,pilot workshop experience and promotion,and perfect performance appraisal mechanism.In this thesis,the model design of activity-based cost module in MES system is presented,the combination of activity-based costing and MES system is innovatively applied to the transfusion equipment industry,not only hopes to solve the current cost management dilemma of S company through the combination of MES system and activity-based costing,but also hopes to provide relevant reference for other enterprises in the industry and other enterprises in other industries to apply activity-based costing in the context of MES.