The rise of new energy vehicles has led to the development of related supporting industries. It is in this situation that integrated casting came into being, but it also puts forward new requirements and challenges for enterprise cost management. The author has conducted an in-depth study on the cost composition of integrated casting with the activity-based costing method. The following is a review and summary of the main work content and research results.
1) Research the relevant concepts, basic principles and accounting processes of activity-based costing, analyze the cost drivers of integrated casting, collect relevant data, and build a cost model, so that you can clearly understand the details of the cost components, and combine the actual production characteristics and cost drivers of the enterprise to propose an optimization plan to reduce costs, and help the enterprise make more scientific decisions to achieve lean production and maximum profit.
2) Although the actual production situation of the factory was tried to be consistent when collecting data, the actual cost data and the job division could not be completely matched. Activity-based costing needs to sort out the basic process of production and manufacturing according to the characteristics of the enterprise’s own operation and management, and classify and classify the operation composition on this basis. The skillful application of activity-based costing still needs some time, and needs to rely on a more perfect institutional environment, a more sound information system and a more advanced cost management awareness. As far as activity-based costing is concerned, it is a new cost management method. If this method is popularized and applied repeatedly, it can make cost management more reasonable and smooth, and enterprises will have stronger competitiveness.