Application Research On Activity-based Cost-volume-profit Analysis Of Grain Reserves Cost Management In M Company

With China’s grain circulation system reform, state-owned grain enterprises in the process of full participation in the market competition, facing unprecedented opportunities and challenges. Facing increasingly fierce competition among enterprises, enterprises only by constantly improving cost analysis and control, in order to improve market competitiveness and profitability of the enterprise level. How to change the actual situation of China’s grain and enterprise management, analysis and control research costs and further enhance the development of enterprises and service capabilities, and give full play the main channel of state-owned grain enterprises, is China’s grain enterprises to better ensure the development of a item important issue. Faced with the heavy burden of the cost of food reserves and the lack of international competitiveness of the food industry, how to reverse the past, insufficient attention to the cost of food stocks practices, and Chinese grain enterprises step into a kind of "powerful support, at a reasonable cost", the virtuous cycle of,It is a fundamental problem in the 21 st century China must be considered. Accurate, reliable and timely information on the cost of grain companies selling prices, lower costs and improve market competitiveness, and so the decision has important significance. This paper aims to provide a reference point for our grain of the company’s actual use of activity-based costing analysis and control research costs on the basis of the job.Volume-profit analysis is an important basis for enterprise production and management decision-making, the traditional volume-profit analysis there are some flaws,affecting the correctness of the amount of profit analysis. The introduction of activity-based Cost-Volume-Profit analysis to some extent making up for the shortcomings of traditional volume-profit analysis. Based on the amount of grain cost management and cost-benefit analysis of literature review, based on further analysis of the basic theory of operation of the CVP analysis, grain company for M Company cost management research and analysis system, proposed M company cost analysis of the main problems, and the three majoroperating M company are buying operations, store operations and transport operations.They are carried out by activity-based CVP analysis. Thereby establishing the basis of job-volume-profit analysis model and guaranteed analysis, the relatively efficient cost control measures to grain reserves in M Company.