Analysis And Controlof Cost Of Small And Medium Manufacturing Enterprises In China

With the development of economic globalization,small and medium-sized enterpriseshave confronted with unprecedented opportunities and challenges in China. The traditionalcost management method showed lots of disadvantage and restricted the development andproduction of manufacturing enterprise. Then enterprises urgently need to seek new costmanagement methods to improve the unfavorable situation. It also requires companies tofurther improve the level of cost management, cost accounting theoretical system and find acalculation method, which is suitable for the modern enterprise mode of production cost.This paper mainly studied the ABC (Activity Based Costing) in the application of costaccounting and controlled of the cost of production in small and medium-sizedmanufacturing enterprises in our country. First, the review of the related literature aboutmanufacturing enterprise production cost accounting method and cost management.Secondly, introduce the characteristics of small and medium-sized manufacturingenterprises in China and the present situation and shortage of cost accounting. Thencompare with the traditional cost management, this paper introduces the ABC cost methodand management, and expounds the advantages of ABC cost method so as to put forwardthe construction of production cost control system. Then list the specific case, theory withcases was introduced to the ABC in cost accounting, and activity-based cost management isthe operation analysis and value chain analysis. Finally, using the factor analysis method tofind out in the enterprise production cost more homework, and take relevant measures tocontrol it.