Research On Application Countermeasures Of Activity-base-cost Method In H Company

In 2021,the world’s per capita GDP was around US $12,100,while China’s per capita GDP was US $12,500.Now China is belong to upper middle-income countries.With the development of our country’s economy,small home appliances,as a symbol of high quality of life,have quietly entered the ordinary people’s families.Small home appliance products come with multiple kinetic energy,easy operation and fashionable and simple appearance in line with the convenient,healthy,delicate self-living way of contemporary young people.Online e-commerce connecting the global market,international logistics and brands going overseas have all helped the small home appliance industry flourish.H company is located in Shunde,Guangdong province,the capital of home appliances,and its performance has also doubled.The trend of globalization shortens the technical level difference between the home appliance industry.Chinese 3C certification;overseas UL,CE,G C S,EMC mandatory certification standards and product quality requirements;and COVID-19 higher raw material prices.The above several factors make the small home appliance industry competition intensifies,the management pressure increases.In this context,cost control is the best way to improve the competitiveness of enterprises.Effective cost control can also develop a variety of configurations of products at the same cost to meet the personalized needs of customers.Based on the previous research and combined with the existing cost management system of H company,a representative enterprise of the small home appliance industry,this paper proposes the application research of the standard operation cost method of H company based on MES system.First,the modules of the MES system are summarized,analyzing the standard cost method,operation cost method,standard operation cost characteristics,respective scope of application and implementation advantages and disadvantages in the usual cost accounting method.catch,Introduction to H Company,Understand its development process and organizational structure;Explain the methods,elements,processes and results of applying standard cost method to calculate enterprise cost in ERP system,Point out the problems of Company H in using the current standard cost method,Analyze the feasibility and necessity of using the standard operation cost method in H company;then,Solution,implementation model and elements of standard operation cost method based on MES system,And the specific application of the various elements in the ABC operation cost method,Formulate the method and process of cost accounting in the ABC standard operation cost method;Find and analyze the difference between the cost accounting results under the new standard operation cost method and the current standard cost method;Finally,implement the standard operating cost method for the H company,The safeguard measures are put forward from four aspects:enterprise organizational structure,operation cost system,personnel management and training,and implementation process.