The Application Research Of Activity-Based Costing In AB Mechanical And Electrical Enterprise

The issue of cost management is one of the foundations of enterprise accounting work,and it is also an important prerequisite to ensure that enterprises can better carry out enterprise activities,such as production management,reasonable positioning of enterprise products,expanding product market,expanding enterprise scale,and formulating correct strategic planning.The suitability of cost accounting method determines the effectiveness of cost management.Although the traditional accounting method adopted by most of the manufacturing enterprises in our country has the advantages of simple accounting and relatively small occupation of human and material resources,its disadvantages such as imprecise accounting cost and failure to trace the cost are increasingly obvious.AB mechanical and electrical enterprise is a standard manufacturing enterprise in China,and it is still using the traditional cost method for cost management.But its production and operation characteristics are just suitable for the application of activity-based costing.Therefore,this paper first studies the theory and application of activity-based costing,investigates the specific implementation process and the current implementation effect of the current cost accounting method of AB mechanical and electrical enterprises,and analyzes the cost management problems caused by it,and proves that AB mechanical and electrical enterprises need to respond.By using activity-based costing,the production and operation conditions of AB mechanical and electrical enterprises are compared with the implementation conditions of activity-based costing,which proves that AB mechanical and electrical enterprises can implement activity-based costing.Then according to the characteristics of production and operation of AB mechanical and electrical enterprises,we design a set of scheme of activity-based costing which is suitable for AB mechanical and electrical enterprises to carry out cost management.By comparing the expected implementation effect with the cost information of AB mechanical and electrical enterprises under the original cost accounting method,we analyze its changes and impact.Finally,according to the existing conditions of AB mechanical and electrical enterprises,and finds and sorts out the conditions that cause obstacles to the implementation of ABC,and then gives the measures to resolve these obstacles,so as to ensure the effective implementation of ABC in AB mechanical and electrical enterprises.It is hoped that this paper can help AB mechanical and electrical enterprises to solve the adverse effects caused by cost accounting on all aspects of the enterprise,effectively control the cost of AB mechanical and electrical enterprises,reasonably price the products,reasonably adjust the production scale,reasonably allocate the resources and reasonably plan the market strategy,etc.