The Research On Application Of ABC In Lyrun Material

In recent years, with the entire society into the "tiny-benefit era ", some of enterprises deeply impressed that when their products are up to a certain lever, they are facing competitive challenges which is a price competitiveness,actually is a cost competitive warfare. enterprise profits space is getting smaller and smaller.In the same external environment, it is a strategy to compete for the enterprise's cost for accessing to enterprise competitive advantage and reducing costs. The level of cost directly affect and decide the enterprise's profitability ability and competitive strength,and then that ultimately determines the enterprise's survival and development.With increasingly fierce competition in the market, new technologies, new processes are constantly emerging, management theory and methods are also constantly innovate, greatly promote the development of cost accounting disciplines and enrich its content.While the method of operating costs provide more information to managers by its unique processing for indirect costs,it is a beneficial tool to process a cost analysis of a management decision-making.This paper from the cost of operating the enterprise cost management start with the role of the world's largest manufacturing base material suppliers - Lyrun Material. Comments on the management of costs, the use of cost accounting, cost management, the theory of its comprehensive analysis.This paper is beginning with the operating costs method's function to the enterprise's cost management. And this paper generally comment to the company of Lyrun Material's cost management, which is the world's largest manufacturing base material suppliers, by cost accounting and cost management theory.This paper aslo describe the Lyrun Material 's status, the cost accounting methods and cost management methods, as well as the existence problems.Basing on the theory of cost managerialism and operating cost management method, this paper give the personnal thinking on the Lyrun Material's current cost accounting, cost management and cost optimization,and so on, especially on the opplication of operating cost method , such as giving the personnal opinion on the use of personnal opinion to the field of auxiliary pricing with operating cost method.