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JL Company Product Cost Control Analyze

Posted on:2007-05-16Degree:MasterType:Thesis
Country:ChinaCandidate:B ZhouFull Text:PDF
GTID:2189360182994701Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Following the aggravation of the market competition, the competition that enterprises are facing is becoming fiercer. Enterprises should survive, develop, that must pay attention to the management to the cost of the products. Taking every measure to reduce the cost, enterprises carry on the production management. This text passes calculation and analysis to JL Company's production cost, designs the control method of target activity cost, in order to help the company to find the route to reduce effectively the production cost.Under the direction of the theory of target activity cost management and the cost control, this article has carried on careful and deep analysis to the production cost of JL Company with using research approaches such as activity-based costing, target costing, etc. Through analyzing the production cost, we can realize the objective of reducing the fee of material disposed, the hour of workman working and the hour of machine working. First of all, calculating company's present production cost with activity-based costing. We can find out the factor causing the production cost higher through comparing and analyzing production cost; Secondly, according to company's present real working condition, I have designed the production cost control system from cost budget, cost calculation and responsibility evaluation and examination; Finally,...
Keywords/Search Tags:Activity, Cost driver, Activity-based costing, The target control
PDF Full Text Request
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