Research On Cost Accounting Of AXD Technology Co.,Ltd. Based On Activity-Based Costing

Now that we are in the era of big data,the surge in information volume has brought unprecedented challenges to enterprises in market competition.In order to ensure the good development of enterprises,the most important thing is to do a good job in cost management.For the AXD Technology Co.,Ltd.studied in this article,the company’s product cost and manufacturing expenses begin to occupy an increasing proportion.The traditional costing method cannot reasonably allocate indirect costs such as manufacturing expenses to each product,which leads to the cost of the enterprise.The loss of authenticity of accounting has led to a series of serious consequences such as a decline in corporate profits.Through a detailed understanding of AXD’s organizational structure,and a thorough understanding of the products produced by AXD at the current stage,this article found that traditional costing methods can no longer meet the complex production process of AXD.Therefore,it is urgent to improve AXD’s traditional costing method and establish an activity cost management system.First,understand AXD’s production process in detail and carefully divide the operations,and then analyze the resources consumed by these divided operations.,Collect the operations of the same nature into the same operation cost library to analyze the cost drivers that affect the cost.In this article,the three most representative products of AXD are selected,and the activity-based costing method is introduced to allocate the manufacturing costs scientifically and reasonably,so as to obtain the true cost data of the products,and re-determine the selling price according to the true cost.At the same time,based on the actual situation of the AXD company,suggestions were made from the three aspects of organization,system and personnel to ensure the smooth implementation of the ABC in the company and its maximum effectiveness.Finally,the conclusions obtained in this article are summarized and the outlook for the future development of activity-based costing is put forward.The introduction of activity-based costing into AXD enables it to allocate indirect costs scientifically and reasonably when calculating product costs,thereby obtaining relatively accurate product cost data.Accurate cost data can not only help companies discover their latent problems and solve them in a timely manner,At the same time,it can also provide reliable data support for the company’s management to formulate a cost management plan.