In our daily study, work and life, we always touch or use paper. With the help of papers, we can effectively train our ability to use theory and skills to solve practical problems. So how to write a general paper? The following is a paper on the problems existing in the application of activity-based costing in enterprises and its countermeasures. Welcome everyone to learn from it, I hope it will help you.

abstract:

The management level of an enterprise is not only related to its economic benefits, but also related to its future development. The traditional development mode of pursuing sales volume and output can no longer meet the needs of enterprise development, and enterprises should pay more attention to cost management and control. This paper first points out the concept of activity-based costing and its application in enterprises, and then analyzes the role of activity-based costing in enterprise management. Finally, according to the problems existing in the application of activity-based costing in enterprises, the corresponding countermeasures are put forward.

Key words:

Activity-based costing; Enterprise management; Function;

I. Introduction

With the overall economic situation in a downward trend, how to stand out from the fierce market competition is a key issue that needs attention at this stage. For modern enterprises, the way of simply pursuing output and sales volume to improve economic benefits can no longer meet the requirements of modern social development. Enterprises should learn to improve the overall economic profit by controlling costs. Traditional cost accounting methods can not guarantee accuracy, so activity-based costing has gradually become the main method of cost accounting and cost control in enterprises. Activity-based costing can clearly divide the sources of expenses, thus obtaining accurate accounting results. The research of this paper can not only point out the positive role of activity-based costing in enterprise management, but also has important practical significance.

Second, the concept of activity-based costing and its application in enterprises

(A) the concept of activity-based costing

Activity-based costing pays attention to the organic combination of cost calculation and cost management. Through the confirmation and measurement of the daily production process of the enterprise, the cost of each product produced can be allocated, so as to accurately calculate the cost expenditure for the enterprise [1].

(B) the application of activity-based costing in enterprises

The application of activity-based costing in enterprises runs through the whole process of daily production and operation, mainly including four aspects: First, the application in budget management. Budget management is an important way of cost control in modern enterprises. The application of activity-based costing in budget management is conducive to improving the accuracy of budget management. In the process of production and operation, activity-based costing can calculate the consumption of resources and compare it with the corresponding budget to achieve the purpose of budget control. Second, the application in cost accounting. Activity-based costing is an important method of cost accounting in modern enterprises. Different from the traditional cost accounting method, activity-based costing has great advantages in accounting accuracy. Third, the application in cost control. The realization of cost control goal needs the help of activity-based costing. At the same time, enterprises can effectively improve the efficiency of cost control by allocating activities according to activity-based costing. Fourth, the application in management accounting. In the daily production and operation of enterprises, in order to improve the application value of activity-based costing, it is necessary to combine with management accounting, constantly improve the management accounting system, and establish a management accounting system that matches the activity-based costing method.

Third, the role of activity-based costing in enterprise management

Compared with the traditional cost accounting method, activity-based costing has advantages in many aspects, and it also plays an obvious role in enterprise management, which is not only conducive to improving the accuracy of cost accounting and achieving the management goal of cost control, but also conducive to improving the management system and efficiency of enterprises.

(A) to provide enterprises with more accurate cost information

In the process of enterprise cost accounting, both direct cost and indirect cost are included in the cost of related product consumption activities, and the scope of cost accounting is wider than that of traditional accounting methods, so the calculation accuracy is relatively high. In the traditional cost accounting, the direct cost is mainly calculated, and the accuracy of indirect cost calculation is not high, so the accuracy of the final accounting result cannot be guaranteed. Activity-based costing not only accurately calculates the direct cost and indirect cost, but also allocates the cost to the products produced, which is beneficial for enterprises to obtain more accurate cost information and formulate corresponding cost strategies accordingly.

(B) conducive to cost control and management objectives.

Judging from the development of modern enterprises, some enterprises have to adopt the marketing strategy of small profits but quick turnover because the market competition has become more intense. This method pays more attention to the sales volume of enterprise products and improves the overall economic benefit by increasing sales volume. But in the long run, the effect of this method is limited, and activity-based costing solves this problem well. Through activity-based costing, enterprises can effectively control costs, thus improving overall economic profits, rather than increasing sales as the main source of profits. At the same time, activity-based costing not only pays attention to cost accounting, but also pays attention to cost management and control, which is more scientific and reasonable and is conducive to achieving the goal of cost management and control.

(C) conducive to the improvement of enterprise management system

In order to ensure the application of activity-based costing and improve its effect, enterprises will inevitably establish relevant systems of activity-based costing, thus restricting related behaviors. The relevant system of activity-based costing should not only stipulate the relevant workflow, but also establish a scientific activity-based costing management system to maximize the accuracy of cost accounting. The establishment of activity-based costing system has a positive impact on the improvement of enterprise management system, which is beneficial to the improvement of enterprise cost accounting efficiency while supplementing the existing management system [2].

(D) conducive to the improvement of enterprise management efficiency.

For modern enterprises, the improvement of management efficiency is helpful for enterprises to improve their core competitiveness and gain a firm foothold in the fierce market competition. Especially for enterprises with huge institutions and more employees, how to improve management efficiency is the key problem for enterprises to solve. Activity-based costing is not only standardized in the process of cost accounting, but also the accuracy of accounting results is relatively high, so the efficiency of accounting is also relatively high. In this way, it is also conducive to the improvement of enterprise management efficiency. Only by improving management efficiency can enterprises achieve better development.

Fourthly, the problems existing in the application of activity-based costing in enterprises.

(a) Activity-based costing is not widely used.

Judging from the domestic situation, many enterprises do not attach importance to cost accounting, and are still blindly pursuing the improvement of output and sales. The concept of enterprise management is still in the traditional stage, so the attention to activity-based costing is not enough. In this way, the application scope of activity-based costing is limited. In addition, activity-based costing needs the support of information technology environment, which requires enterprises to have a high level of informatization. However, from the reality, the informatization level of some enterprises is not high, and the accounting software is not updated in time, which hinders the application of activity-based costing to a certain extent, resulting in the application scope of activity-based costing is not wide enough [3].

(B) backward enterprise management restricts the application of activity-based costing.

On the one hand, the management concept of enterprises is relatively backward. Some enterprises are still accustomed to using traditional accounting methods in cost accounting management, and they don't have a deep understanding of activity-based costing, and their application scope in practical work is limited, thus affecting the advantages of activity-based costing. On the other hand, there are also shortcomings in the management of business processes. In production and operation, enterprises should establish a centralized management system to manage warehousing, personnel and resource consumption in a unified way, so as to make cost accounting more convenient. However, many enterprises often manage materials and other resources through the nearest production line, which leads to management confusion, increases the workload of cost accounting and restricts the application of activity-based costing.

(C) the lack of high-quality cost management application software

Compared with western developed countries, China still lacks high-quality cost accounting talents, which is not conducive to the application of activity-based costing. On the one hand, the existing cost accountants do not pay enough attention to activity-based costing. From the internal point of view of enterprises, some financial personnel engaged in cost accounting do not have a comprehensive understanding of activity-based costing, and do not fully realize the advantages of activity-based costing, so they do not attach importance to the application of activity-based costing in practical work. On the other hand, the comprehensive level of cost accounting and management personnel is not high. Enterprise financial personnel have limited professional skills, so they can't apply activity-based costing to cost accounting and management, which will inevitably affect the results and efficiency of cost accounting.

Five, the application of activity-based costing in enterprises.

(a) Continue to promote the application of activity-based costing.

On the one hand, enterprises should pay more attention to the application of activity-based costing. In order to improve the management efficiency and level, enterprises should popularize the application of activity-based costing. Through the accounting of activity-based costing, enterprises can obtain reliable cost information, thus providing a basis for relevant decisions, which is conducive to the formulation of enterprise strategies. On the other hand, enterprises should constantly improve the level of informatization and provide a good environment for the application of activity-based costing. Enterprises should optimize the existing financial management system, introduce advanced information technology and update relevant cost accounting software in time to provide a favorable information technology environment for the application of activity-based costing.

(2) Continuously improve the management level of enterprises.

On the one hand, enterprises should constantly change their management concepts. The traditional enterprise management concept can no longer adapt to the development of modern enterprises, and will hinder the development of enterprises to a certain extent. Therefore, managers of enterprises should learn from the mature management concepts of enterprises in western developed countries and gradually popularize the application of activity-based costing to achieve the purpose of cost control. On the other hand, enterprises should strengthen the management of workflow. The workflow of an enterprise should be centralized and unified, and employees should operate in strict accordance with the workflow system, so as to improve the efficiency of cost accounting and provide basic conditions for the application of activity-based costing.

(3) Continuously improve the comprehensive level of enterprise cost management personnel.

The application of activity-based costing in enterprises will have many positive effects on enterprises, so enterprises should vigorously promote the application of activity-based costing. For cost managers, we should increase the propaganda of activity-based costing, improve the understanding of relevant personnel and actively apply it, so as to improve the accuracy of enterprise cost accounting. At the same time, cost managers should also pay attention to the improvement of their own professional level and other comprehensive qualities, so as to better apply activity-based costing and promote the improvement of enterprise management level.

refer to

[1] sheets. Analysis on the application of activity-based costing in enterprise cost management [J/OL]. Modern Marketing (next issue) 2019 (09):140-141[2019]

[2] Hu Yonglian. Application of Activity-Based Costing in Enterprise Cost Management [J]. Accounting Learning, 2019 (17):145.

[3] Yong Yang. The application of activity-based costing management in manufacturing enterprises [J]. Accounting Learning, 2019 (13):115-116.

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