Research on the calculation and improvement of a company’s activity cost based on activity-based costing and industrial engineering method

Abstract The traditional cost management mode of China is used to make the cost of the production, and the cost management of the “commodity” is the cost management of the production process, the cost management of the product development and design of the pre-production, which is increasingly difficult to adapt to the needs of the modern social and economic development, has greatly hindered the improvement of the competition capacity of the enterprise commodity market. Based on the operation cost method, the paper will provide an example for the application of the operating cost method in manufacturing. In addition, the research on the final implementation of cost management is not very good. Combined with the methods of reducing the cost of industrial engineering, this paper continuously improves and controls the problems in the company’s operating cost management, and verifies the feasibility through empirical research and a large number of experiments.