Research On Cost Control Of F Manufacturing Enterprise Based On Activity Based Costing

With the substantial increase in my country’s industrialization level,competition among the auto parts market has also increased.However,since most traditional parts manufacturing companies focus on product management and ignore the importance of product cost control,this leads to The overall cost of the enterprise is high and the cost control efficiency is low.In order to adapt to the development of the times and improve the competitiveness of enterprises,it is necessary to carry out reasonable cost control of products.Activity-based costing,as a method of cost accounting,can meet the needs of enterprise cost accounting compared with traditional costing methods,and it can also provide enterprises with more accurate,effective and timely cost information.Therefore,it has received widespread attention in recent years.In this paper,by consulting relevant domestic and foreign research,combined with activity-based costing and cost control theories,the unit cost of three gearboxes under traditional costing is calculated,and the existing problems of cost control under traditional costing are analyzed,showing that F enterprise has It is necessary to use activity-based costing to improve the status quo of cost control.According to the cost structure of F enterprise,various operations in the production process of F enterprise are determined,an activity cost library is established,resource drivers and cost drivers are analyzed,and indirect costs are further allocated to obtain the unit costs of the three gearboxes under the activity costing method.Then,a comparative analysis of the difference between traditional costing and activity-based costing is concluded,and it is concluded that activity-based costing is more accurate and scientific in the allocation of indirect costs,and that product pricing is more in line with the company’s pricing strategy.And from this,an activity-based costing matrix model is established to provide reference for the subordinate departments of F enterprise to carry out cost control reforms.Finally,this article believes that the implementation of the activity-based costing method of F enterprise needs to strengthen the learning of the activity-based costing accounting,improve the standardization of data entry,adhere to the principle of point-to-point implementation,and improve the internal assessment system.Data research shows that the introduction of activity-based costing by enterprise F is conducive to improving the status quo of enterprise cost control,can promote enterprises to allocate costs more scientifically and accurately,and help enterprises to make correct decisions and pricing on the basis,and improve the comprehensive competitiveness of enterprises.