Author(s)

Zhirong Shen, Ying Zhang

Corresponding Author

Ying Zhang

Abstract

With the development of the automobile industry, the business scale of auto parts manufacturing companies has continued to expand, but corporate profits have not increased at the same time. The survey found that the cost control problems of such companies are more serious. To this end, this article sorts out the problems that exist in the cost control of auto parts manufacturers. The study found that the cost accounting methods of enterprises need to be improved, and the application of activity-based costing can bring better results. The cost control system under the ABC of auto parts manufacturers, and put forward relevant suggestions to ensure the smooth implementation of ABC.

Keywords

Auto Parts Manufacturer; Activity-Based Costing; Cost Control