Research On The Application Of Activity-based Costing In QH Auto Parts Enterprise

The automobile and related parts industry has undergone rapid changes in recent decades.Looking back at the "13th Five-Year Plan" period,the electric trend of China’s automobile has developed rapidly.Various technologies and products emerge in endlessly,and intelligent interaction and network interconnection have gradually become a reality from a wish.Looking forward to the "14th five-year plan",the breakthrough of new energy and the construction of intelligent network will bring new opportunities for the development of the automobile industry.Intelligent network vehicles will move forward comprehensively.During the "14th Five-year Plan",the development characteristics of China’s automobile industry will boost its the development of China’s automobile industry into high quality and master the initiative of international market competition.With the rapid upgrading and iteration of intelligent vehicle products,the on-board interactive functional products of vehicles are more diversified,and the role of intelligent terminals in meeting the personalized and customized needs of owners is becoming more and more obvious,and such auto parts enterprises have ushered in new development opportunities..Enterprises in keeping up with the market development trend to provide more competitive products at the same time,must continue to carry out cost optimization,in order to survive and grow in the fierce competition environment.This has a higher standard for the cost management of enterprises,but the traditional accounting methods can not fully meet the needs of the precise cost control in the operation of enterprises.Activity-based costing,as a more mature and widely used accounting management method,can provide enterprises with a more comprehensive and objective perspective of cost,which can obtain more accurate cost information,thus optimizing some problems in the manufacturing cost management system of enterprises,and more conducive to enterprise decision-making than traditional costing method.At present,this method is widely used in China,especially in the aspects of enterprise profitability analysis,new product development and quotation,purchase volume forecast and activity-based cost control.QH Company is a domestic automobile navigation manufacturer specializing in automobile navigation products.This paper mainly utilizes the following approaches:literature research,field investigation and comparative analysis.First of all,the study on activity-based costing in basic theoretical literature research and practical application literature research,the definition of the concept of activity-based costing and the basic theory as a tool,and then determine the composition of QH company’s production cost,the status quo of cost accounting and existing problems.Reason and the problem of application of activity-based costing analysis of the necessity and feasibility of application in accounting when carding process first,and then to QH company divided operation center,to determine the operating costs of the resources,homework cost method and that with the existing traditional cost accounting method,so as to accurately find the cost of consumption,and then solve the problems of cost management.