Research On The Improvement Of T Company S Cost Accounting Based On Activity-based Costing

With the development of science and technology and economic globalization,the manufacturing industry is facing the transformation and upgrading in the development tide.The manufacturing industry has realized the automation and information production in the product production process,the product production demand changes from the large batch,the simplification to the small batch,the diversification,the request to the product accounting is also more and more high.How to gain a place in the fierce market competition,how to calculate the cost of products more accurately and improve the profit margin of enterprises are the problems faced by every enterprise.According to the current situation of product accounting of t company,this paper finds out the existing problems of product accounting,and improves the cost accounting of t company by using the methods of case analysis,Chart Analysis,data analysis,etc.,improving the accuracy of product cost accounting of t company.The production of t company has the characteristics of mechanization and informationization,the product order is customized according to the customer’s demand,and has the characteristics of small batch and diversity.With this kind of change,the proportion of the manufacturing cost of t company is higher and higher,therefore,t company’s existing product cost accounting methods can not adapt to t company’s current production accounting needs.This paper is as follows: The first part,the background and development of activity-based costing summarized the relevant theoretical Knowledge Literature,and then show the significance of this study.Then,put forward the research ideas,research methods,innovations,as the introduction of the article.The second part introduces the theory of activity-based costing and points out the difference between activity-based costing and traditional costing.In the third part,the case of t company is analyzed.Firstly,the background,production characteristics,organization structure and production process of t company are introduced.Secondly,the existing cost accounting methods of t company are introduced andthe existing problems are analyzed Finally,based on the activity-based costing to t company Cost Improvement Research.The difference between the improved results and the results of t company’s current cost accounting method is analyzed,and the significance of t company’s cost improvement is pointed out.The fourth part,the application of t company activity-based costing analysis of the problems,and put forward the corresponding countermeasures or suggestions.Through the research on t company’s cost improvement,it is concluded that the application of activity-based costing can make t company’s cost accounting more accurate,and is beneficial to t company’s product pricing,thus promoting enterprise’s profit.