A Study On Cost Management Of Company J

The development of science and technology especially in the Internet era. produced a great effect on the environment of domestic production in china. Glass manufacturing enterprise production environment from the previous simple, stable cycle is long, large-scale production are complex, diverse, short period, small scale production mode replaced; and electronic technology revolution has brought enough to support technology is also highly automated production for the new mode of production that, on the basis of which produced a series production management mode, such as just in time production system, total quality management, unit manufacture this completely changed from the previous production mode of production management and has a great influence on the cost structure-- the direct costs of the declining proportion, the ratio of indirect costs are rising, right before the cost calculation method have had no small impact, the current cost calculation method has been unable to meet the glass manufacturing enterprises and small batch, short cycle, technology is more and more complicated product, cost accounting information has been generated information distortion or distorted, serious impact on enterprise management decision-making, caused serious losses to the enterprise, must the cost of processing on the traditional method to make improvements to adapt to change now production.Based on the standard cost method and the activity-based costing method, found that although both although inevitably there exist some differences between them, but there is not the absolute contradiction, the advantages and disadvantages between them can complement each other in a certain extent. Therefore, in this paper, the operating cost method for overhead distribution function in the standard cost method cost accounting process, the advantages of the two methods together, and make a certain degree of change, enhance its applicability, and its application in the domestic manufacturing enterprises, discusses the operation of the method. The first part of this paper discusses the academic background and the research goal of the research; the second part discusses the related theory of two cost system; the third part introduces the analysis of the present situation of the case company, the fourth part introduce the standard description of the standard homework cost method the advantages of activity-based costing; the fifth part is the summary and the prospect of the future.