S Company Cost Accounting Method Research

Since the middle of 1980 s, the ABC cost method is a hot discussion in the field of the cost accounting abroad, because of the traditional cost accounting method there are shortcomings in many ways. So a lot of ABC cost method accounting work has focused on research. With the deepening of the research, some advanced manufacturing enterprise first began to use the ABC cost method, and obtained some achievements. At the same time, because of the ABC cost method can only change the disadvantage of traditional cost accounting method, but also for the enterprise cost management provides a good theoretical basis.This paper first exposite research result both from inside and outside the introduces the related concepts of cost accounting and cost, the types of cost accounting method,concept and scope of application. Then based on the basic condition of enterprises,production characteristics, data collection and the traditional cost accounting method calculated the product cost, and analyze enterprise in into the main problems existing in the accounting and management. Then according to the characteristics of the enterprise for its construction of homework cost method, including the implementation of the environmental analysis, preparation, before the implementation of the technical route and operation cost of system construction, the implementation of cost accounting, before and after the contrast of data, summed up the traditional cost method and the relation and distinction between homework cost method. Finally summed up the pros and cons of homework cost method of implementation and daily care and maintenance after the homework cost method, to provide decision-making reference for S company, but also provide a reference for other enterprises implement the homework cost method.Because our country enterprise is given priority to with small and medium-sized enterprises, this kind of enterprise’s management level is poorer, less of the cost management concept of accounting personnel, although in its cost accounting with homework cost method is difficult., but in order to avoid the product cost from its practical value to management of marketing, pricing decisions have misled, enterprise should try to use the homework cost method to assist in the daily production businessaccounting, so as to provide enterprises with good business decision-making, ensure enterprise profit growth.