Application Research On Activity-based Cost Management In Customs Anti-smuggling

As advanced management accounting methods,activity-based costing and activity-based management have been widely used by government organizations in western developed countries.With the continuous development of customs anti-smuggling and improvement of anti-smuggling police financial management level,the customs anti-smuggling departments over the years have been ideologically insisting on scientific integration of the anti-smuggling funds and information sharing,effectively using resources on the basis of the integration of scientific configuration,paying attention to the overall function optimization,implementing performance evaluation,actionably improving the existing problems and weak links in management by the guide of financial department,avoiding the waste and inefficient of resources,striving to improve the efficient use of funds,practicing frugality and building a conservation-minded anti-smuggling bureau.Anti-smuggling cost management still exposed many problems and deficiencies,at the same time in the achievement.The author takes advanced ABCM theories of domestic and foreign scholars and the practical experiences of manufacturing industry,service industry and government agencies in applying ABCM method as reference,combines the concepts of cases,departments,procedures and funds involved in the anti-smuggling work with ABC theory,analyzes the existing problems and causes in current anti-smuggling cost management,demonstrates the necessity and feasibility of implementing anti-smuggling ABCM combined with the characteristics of anti-smuggling activities,and puts forward specific countermeasures to effectively solve the problem of anti-smuggling cost management by implementing ABCM.Taking the anti-smuggling bureau of T customs as an example,this paper makes a comprehensive discussion and case analysis on the design of activity-based cost system,the accounting of activity-based cost,the implementation steps and improvement measures of ABCM,and the safeguard measures of ABCM.Through anti-smuggling activity analysis,cost driver analysis and performance index calculation,this paper explores specific methods to improve the anti-smuggling activity chain and value chain by improving efficiency,reducing cost,improving asset utilization rate and changing operational demand.Considering the quantity,manpower and quality of cases faced by the anti-smuggling bureau of T customs,this paper explores the expansion and application of activity-based cost management tools from the perspectives of profitability analysis,production capacity management and quality cost management,and then improves the application analysis of ABCM method used in anti-smuggling cost management from the perspective of reality.