Application of using Activity-Based Costing in Light Aircraft manufacture cost control

In order to obtain the information of Light Aircraft manufacture cost more accurate and meet the enterprise management needs and enhance market competitiveness of enterprises,the cost accounting model of the Light Aircraft production-manufacturing was investigated by using the principle of Activity-Based Costing.Combining with the production-manufacturing characteristics of Light Aircraft,the production processes have been divided into operating items and operation costing steps which have been listed out.In addition,the cost accounting model based on Activity-Based Costing has been compared with the traditional cost accounting method in a case study.The result shows that cost has been reduced.Obviously,Activity-Based Costing can directly reflect the connection between each work and cost for enterprise cost control.