Research On Application Of Acticity Based Costing In Cost Control Of J Company

With the continuous development of global economy,the building decoration enterprise production and development of the market environment faced by also changed dramatically,the competition between enterprises is increasingly fierce.In the face of increasingly fierce market competition environment,only by constantly improve their own management pattern,strengthen and innovate various management measures of the internal enterprise,the enterprise business practice also should run by bold type to the delicacy management transformation,so as to keep in an impregnable position,and seeks the more broad space for development.In the enterprise operation and management process,cost control is an important content,good cost control method,can provide a more scientific basis for management decision-making,make enterprise on the right track to go on.Traditional extensive cost management method,there are a lot of disadvantages,have been unable to meet the needs of the current enterprise management.And the Activity Based Costing,starting from analysis of enterprise production and processing process,finish every activity's cost drivers and resource drivers,and on this basis,to analyze the required cost factors for each job,and finally judge the consume of the total cost of every product production more scientifically,contrast product sales price,so as to achieve the cost control purpose,make the enterprise to make better production and business decisions.Compared with the traditional cost analysis method,Activity Based Costing has many advantages,it is the reasonable share the indirect cost in the process of enterprise production and management to the activity process,better able to judge the overall cost control.In this paper,through using the method of literature research,field investigation,comparative analysis and the methods of qualitative and quantitative analysis,from the application theory of Activity Based Costing in the construction decoration enterprise,study J company cost control present situation,analyzes its present situation and problems of cost control,analysis the necessity of the activity-based cost method,and by studying the major cost structure of the enterprise B doors and Windows project of project,uses Activity Based Costing to make cost control,and puts forward the relevant supporting measures,earnestly for the enterprise cost control is optimized.Hope that through this article research,to provide some basis for optimizing cost control method of J enterprise,and provide some experience for other industry enterprises.