| Under the macro-environment of supply-side structural reform,sino-us trade friction and the spread of new crown pneumonia worldwide,the changes in the economic environment are hard to imagine,and the steel industry faces great challenges.In recent years,the steel industry has vigorously carried out production capacity replacement projects,and gradually completed and put into operation.People’s market demand for the steel industry has also changed greatly,high-end steel products with high performance,such as lightweight,green and corrosion-resistant,will have certain competitive advantages,and the profitability of low-end plates will continue to decline,therefore,the iron and steel enterprises must have the cost competitive advantage in order to get the leading position in the industry.At present,many iron and steel enterprises still use the standard cost method for cost control.With the deepening of the concept of lean cost,every iron and steel enterprise has continuously strengthened its efforts in cost control and continuously increased its capital investment in cost control,cost management information system has been gradually improved,many enterprises are exploring the implementation of a standard cost method and activity-based costing combined a new cost management system.The theoretical basis of this study is the theory of cost accounting management and management accounting.In the past,scholars at home and abroad have done a lot of theoretical research on the two basic cost accounting and control methods of activity-based costing and standard costing,the study of activity-based standard cost control methods,the derivatives of these two methods,has been added to the schedule and research plan,and the advantages and disadvantages of these three methods have been summarized respectively,this paper puts forward a standard cost control method based on activity-based for the allocation of manufacturing cost,which overcomes the shortcomings of the two cost control methods and makes full use of their respective advantages.In this paper,the cold rolling process of S Steel Company is taken as the research object,through analyzing the actual cost of cold rolling,this paper finds out that the similar indirect cost in the cost management system is unreasonable and lacks the management of the product cost driver,pay more attention to the results of cost accounting,lack of cost difference analysis,cost assessment and evaluation based on a single cost management issues.In view of these questions carries on the detailed reason analysis,the necessity and feasibility of S iron and steel company implementing standard cost control method based on activity-based is summarized,according to the different cost allocation standard described the direct material,the direct labor and the manufacture expense standard cost and the standard consumption formulation process and the principle.At the same time,the cost of implementing different methods is compared and analyzed through case analysis,explain the difference.The main objective of this paper is to develop standard cost control methods by implementing the concept of activity-based management.First,each department in the enterprise is divided into activity centers according to the reasonable basis,and the key activities that affect the cost control in each activity center are defined,in this series of premises,the standard cost control system based on activity-based is developed to realize the dynamic control of the production process,the continuous optimization of the steel product structure,and the scientific and reasonable pricing of the products,to provide enterprise managers with cost information which is powerful for decisionmaking of enterprise production and operation,and finally to promote the realization of considerable benefits of iron and steel enterprises.Through the cost case study of S Iron and Steel Company,it provides the cost control reference for other iron and steel enterprises,and constantly strengthens the cost control of enterprises. |
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