Research On Manufacturing Cost Management And Optimization Of Lanzhou LS Heavy Equipment Corporation Ltd. On ABCM

With the rapid development of economy and society,domestic and foreign enterprises has gradually increased.In addition,in recent years,China’s economic development has been affected by the continuous downward trend of the international economy,and the development speed has slowed down.In such an environment,it is impossible for discrete enterprises in our country to seek development opportunities by relying on the original extensive development model of high placement and high consumption.Therefore,more and more manufacturing enterprises are changing their thinking under the promotion of relevant government policies.In the pursuit of high-tech,low cost intensive development mode,but also began to pay more attention to the internal manufacturing cost accounting management.this paper is exactly helpful for discrete enterprises to achieve the goal of reducing costs,improving production efficiency,increasing economic benefits and improving management mode.Moreover,it is found that activity-based cost management is fully capable of replacing traditional cost management methods,providing enterprises with a more accurate cost accounting mechanism.This paper starts with foreign research theories and practical experience,then combines the relevant research results of domestic experts and the production characteristics of discrete enterprises,uses case analysis method to select Lanshi reloading as the research object,in-depth understanding of the cost accounting and control methods currently adopted by Lanshi reloading,and analyzes the existing problems.Secondly,based on the theory,this paper designs the application system of ABC in the company,which includes a series of specific operational processes and steps including selecting scientific and reasonable resource drivers and activity drivers,allocating manufacturing expenses effectively and calculating the total cost of products.Then,according to the obtained data materials,compare and analyze results,use the most intuitive data to confirm the superiority of activity-based costing method and the feasibility of its application in related manufacturing enterprises,and Lanshi reloading under the circumstances of the declining traditional management method.Make suggestions on cost management and optimization.Finally,the conclusion is drawn:Activity-based cost management is conducive to the analysis and control of the operations involved in the whole process of production and sales,and is conducive to the traceability of costs and the implementation of responsibility to the post,the implementation of fine management.It is expected that new ideas of cost control and optimization for other discrete manufacturing enterprises and add theoretical basis and practical experience.