Study on auto panel dies cost accounting system

Cost accounting plays an important role in a manufacturing organization. A cost accounting system is the application of accounting and costing principles methods and techniques in the ascertainment of costs and the analysis of savings and/or excess as compared with previous experience or with standards. The processes of manufacturing auto panel dies are very complex and the production cycles are very long. As a result, accounting the cost is very complicated. The cost composition and the cost accounting model are studied. The architectures of cost accounting system are proposed. An auto motor dies cost accounting system is developed and applied in an auto die and mould company. It is demonstrated that the system can achieve accurately and quickly cost accounting, and provide a reliable foundation for making cost strategy.