Research Of Activity-based Costing Application In BAG Electronics Manufacturing Company

As China's market economy continues to grow,industrial reforms continue to evolve,and competition in the electronics manufacturing market continues to increase.Customers' needs have become more and more individualized and changeable with the update of electronic products.In order to keep up with the pace of the market,many electronic manufacturing enterprises in our country have gradually replaced the previous single-variety and large-volume unified production model with the order-based production model of multiple varieties and small batch In this new market environment,effective cost control has become an important condition for enterprise development,and the premise of cost control is to do its own cost accounting work.With the improvement of enterprise automation level,the manufacturing cost in product cost increases year by year.Continue to use the traditional cost method to account for product cost,which will lead to inaccurate cost data,which will cause enterprises to fail to accurately estimate product pricing,which will affect the company's production and operation Effective operation.The purpose of the thesis is to establish an operating cost accounting system suitable for BAG companies to meet the company's management requirements for accurate cost information,and at the same time use the operating cost method to find invalid operations in the production process,and improve the existing problems in cost management.It provides a certain reference basis for the same type of electronic manufacturing enterprises to apply the operation cost method for cost management.The thesis starts with the research on the concepts,basic principles,accounting procedures and other aspects of the activity cost method,which lays a theoretical foundation for the application of the subsequent activity cost method in BAG electronics manufacturing companies.Secondly,through a questionnaire survey,a more comprehensive analysis of the current status of BAG Company's cost accounting was carried out.Based on the problems of BAG Company's cost accounting,combined with the company's actual production status and process characteristics,the operation cost method was introduced into it to construct and apply Application plan for the company's activity cost method.The thesis selects six products as the research object,uses the operation cost method for accounting,and compares the results with the original accounting method,and analyzes the reasons for the differences in product costs and profitability.In addition,through analysis of the value-added of the operation,suggestions for improvement of the operation are proposed.Finally,some guarantee measures are put forward for the BAG Company's smooth operation cost method.Through the application of specific programs and the comparative analysis of the results,the thesis draws the following conclusions: First,the cost accounting method currently used by BAG cannot truly reflect the actual production situation.Second,the operating cost method is applicable to the cost accounting of BAG Electronics Manufacturing Company,and can make up for the shortcomings of the company's current cost accounting method.Third,the application of the activity cost method by BAG can better provide powerful assistance to the company's product pricing strategy and cost management.The main contribution and innovation of the thesis is to combine BAG Company's actual situation,design a set of implementation method for the company's operation cost method,and use the ERP system to achieve it and targeted improvement suggestions.It is hoped that through this research,it can provide reference and help for BAG electronics manufacturing companies and other companies with similar characteristics in the application of the operation cost method.