| With the continuous development of global science and technology,the innovation of information technology in modern countries is becoming increasingly prominent,and the global market demand is also becoming increasingly diverse.The market competition is becoming increasingly fierce.Accelerating the achievement of high-level technological self-reliance and high-quality development has become an important goal.The SAP system has occupied a huge market with its powerful and efficient management functions.As a result,the traditional cost accounting model between enterprises has gradually been phased out by history.Whether cost control is effective and whether the cost of each product can be calculated in a timely and accurate manner has become one of the standards for measuring the important competitiveness of enterprises,and has also become an important management activity for modern enterprises.For manufacturing enterprises with severe homogenization,in order to remain invincible in modern competition,price is a crucial determining factor,and cost is a key factor affecting price.In the modern market environment,with the gradual reduction of production labor hours,their proportion in product costs is also on a downward trend.If traditional cost management methods continue to be based on product output,it will cause deviation in product costs,making it difficult for enterprises to scientifically and reasonably price their products.Therefore,it is necessary to study the activity-based costing method based on SAP system to seek a scientific and effective cost management accounting method to enhance the market competitiveness of enterprises and achieve sustainable development.This article combines research and selects the current management system of K Enterprise,which is in the seasoning manufacturing industry,as the research object.It analyzes the problems in its cost accounting process and explores the construction and application of Job Costing Method Based on SAP System in K Enterprises.Firstly,introduce the meaning and main application modules of the SAP system,and analyze the meaning,principle,and calculation steps of activity-based costing as a classic cost accounting method,as well as its differences from traditional costing methods.Secondly,briefly introduce the overview and organizational structure of K Company,analyze its business situation and development status,study the composition,process,and results of K Company’s application of traditional cost accounting in SAP system,and analyze the problems of existing cost accounting methods.Next,analyze the applicability of applying activity-based costing in K enterprise,and propose a solution construction and application based on activity-based costing in SAP system.By comparing the accounting costs under the activity-based costing method and the traditional costing method,identify the differences.Finally,measures are proposed for the application of SAP based activitybased costing in enterprises,including organizational structure,standardized system,and overall cost management awareness,to ensure the smooth implementation of SAP based activity-based costing in K enterprise.The research conclusions of this article mainly include: it is necessary and feasible to reform the cost accounting system of K enterprise;The application of activity-based costing based on SAP can finely allocate indirect expenses;The activity-based costing method provides decisionmaking support for cost control and product pricing in K enterprise.The research in this article helps to promote seasoning manufacturing enterprises to establish advanced cost accounting and management systems,and deepen the practical application of activity-based costing based on SAP system.In addition,the research results can also provide valuable references for seasoning manufacturing enterprises to apply activity-based costing. |
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