Research On The Cost Management Of Export Enterprises Based On Anti-dumping

In a sense, success or failure in coping with anti-dumping, depends on the level of anti-dumping cost management and the quality of accounting information it provides (especially the cost information), while the level of cost management in coping with anti-dumping determines the quality of accounting information. We know that the cost management plays an important role in anti-dumping cases. Therefore, under the background of the increasingly frequent trade friction, examining cost management of enterprises to cope with anti-dumping from accounting perspective, and exploring the design of anti-dumping cost management system, is not only playing a promoting action in solving the trade friction and enhancing international competitiveness for Chinese enterprises in the increasingly fierce economic globalization environment, but also good for the expansion of accounting theory innovation, strengthening accounting’s function in anti-dumping. It improves the methods and means for Chinese enterprises to cope with anti-dumping, and provides theoretical support in dealing with anti-dumping cases for Chinese enterprises. The design of anti-dumping cost management system and its effective implementation has some important application value and practical significance for export enterprises to circumvent anti-dumping and respond to anti-dumping investigations.This paper is based on related research situation at home and abroad on coping with anti-dumping from the perspective of accounting. The objective and significance of the study is to enhance our ability of circumventing anti-dumping and responding to anti-dumping under the background of serious trade friction. It is based on the definition of anti-dumping, normal value, substantial damage, cost management and other related concepts of anti-dumping, such as accounting information useful theory. Then This paper carries out in-depth analysis of the existing problems and the causes of the current cost management system in our country at the present stage of anti-dumping lawsuits.Based on above, the paper constructs the enterprise anti-dumping cost management system, including goal orientation, the system construction principles, domestic and international factors and the whole frame. Finally, separately from the government, industry association and enterprises, the paper puts forward three effective operation measures of the anti-dumping cost management system, revealing how the three levels play their respective roles in the system. In order to improve system’s efficiency and effect, we all should try every shift through the improvement of system’s internal and external environment.