Research On Activity Based Cost Management Of Fruit And Vegetable Juice Enterprises

Under the situation of market globalization and diversification of demand and rapid development of economy,the enterprise is facing the pressure of competition intensifies,how to explore and create their own competitive advantages,in an invincible position in the fierce competition,is a continuing topic.A large number of studies have shown that effective cost management can not only find a way to reduce the cost of consumption,but also make the efficiency of each consumption can be fully utilized to improve the input-output ratio.At the same time,the development of modern society brings different customer needs,which leads to the diversification of products and services.In the fruit and vegetable juice industry,due to the diversity of consumer tastes and needs,resulting in fruit and vegetable juice market and fruit and vegetable juice products,resulting in a variety of fruit and vegetable juice products.However,it is difficult to deal with the complex product cost structure model of modern fruit and vegetable juice industry.As a new type of cost management,activity based cost management can not only be used as an accurate cost calculation system,but also can improve the performance.The operation process of production and management of fruit and vegetable juice into the enterprise cost management,the cost of the product we provide more accurate cost information for management decision to provide more effective support for the enterprise,has the practical significance in the application of fruit and vegetable juice in enterprises.Study on cost management of fruit and vegetable juice enterprises,analysis method combined with theoretical research on how to make the cost of operation management principle and the fruit and vegetable juice production and operation of enterprises combined with the features and how to scientific and reasonable application of activity-based cost management and other issues to be studied.Through the form of charts to provide more intuitive description and comparative analysis,combined with the production process of fruit and vegetable juice enterprises,conducts the research from two aspects of cost accumulation and allocation and management process.Taking the production and operation process of H enterprise as an example,the paper analyzes the application of activity based cost management in fruit and vegetable juice enterprises,in order to better illustrate the application of activity based cost management in fruit and vegetable juice enterprises.Finally,the paper puts forward some suggestions on how to strengthen the activity-based cost management in the fruit and vegetable juice enterprises,such as strengthening the basic work of cost management and improving the operating cost management system.Help enterprises to improve the cost of fruit and vegetable juice in the process of management,improve the quality of accounting information,strengthening the cost management of enterprises,enhance the competitiveness of enterprises,increase the income of the enterprise.