| The Activity-based-costing(ABC)method was initially formed in the 90’s,and after more than twenty years of development,it has been perfected in theory.Many head enterprises around the world,as well as large enterprises have been applied.The cases of various industries have proved that enterprises can allocate manufacturing costs more accurately and calculate product costs by implementing the ABC system.This provides the basis for scientific decision-making and improves operational efficiency.However,there are still many small and medium-sized enterprises in China using the traditional cost method.With the development of market economy,enterprises have created more and more products and services,and the competition is becoming more and more cruel,especially in manufacturing.However,with the development of science and technology and the increase of the application case of the operation cost method,it also provides a lot of convenience and guidance for the small and medium-sized enterprises to implement the operation cost method.HA is a small and medium-sized modern manufacturing industry with a high degree of mechanization.Because of the historical reasons at the beginning of the establishment,the traditional cost method is still used for accounting,with the development of operation,market changes,the traditional cost method accounting problems are gradually highlighted.Therefore,the main purpose of this paper is to design a suitable and economical operation cost accounting system and implementation recommendations for HA company on the base of current business.Through the division of the operating cost library,the selection of cost motivation,the calculation of cost simulation,the comparative analysis of the calculation results and the current cost method,and then the ha company’s cost control and pricing decisions are put forward.It is hoped that the research of this paper can help the enterprise cost control and efficiency improvement. |
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