Cost Accounting Method Optimization Research Of G Company

With the rapid changes of economic environment, enterprise management is constantly advancing and improving from labor-intensive to technology-intensive. The products are also transformed for multiple varieties and small batch production. Customer demand for product diversification makes supplier undertake more indirect manufacturing costs and further intensify the proportion cost indirect expenses. In this case, the traditional standard cost accounting method faces a lot of questions and challenges.In the article, due to the increasing product variety and technique of complex diverse,the traditional standard cost method in G Company had some disadvantages, and cannot meet the needs of management. To provide more accurate cost information for managers,this article tries to improve the company’s cost accounting method, combines the thought of Activity-based costing with standard cost method, fostering strengths and circumventing weaknesses. This idea maintains standard cost method on direct cost processing control advantage, and improves the allocation of indirect costs more accurately, improving the traditional standard cost method in manufacturing cost allocation disequilibrium. It is hoped that new cost accounting method can provide more accurate, comprehensive and timely cost information to support management decision.This article starts from theoretical analysis and application status of research about standard cost method and Activity-based cost method. Through comparing advantages anddisadvantages of two kinds of cost method, it is found that they are not opposites, but mutually complementing. Then G company present cost management situation and current problems are described and summarized. After that, the article discusses the core idea of optimization calculation method and the optimized process of cost accounting. Finally the cost accounting method changes of before and after optimization is compared and the impact is analyzed on cost accounting management activities.Through the case study on optimization of G company cost accounting method, we can provide some idea and reference for other enterprises to improve cost accounting method.