Research On The Application Of Throughput Accounting In Product Decision Of S Company

Since the reform and opening,China's economy has continued to grow at a relatively high rate.Manufacturing,as a pillar industry of China's economy,has made tremendous contributions to China's development.However,with the development of enterprises,more and more companies have chosen to diversify their products in order to apportion business risks.The decision-making on product portfolio has become one of the common problems in enterprise management.For a long time,China has been using the traditional cost accounting method to enter the cost management of the enterprise.However,due to the limitations of the traditional accounting model,a new financial management system was created.The throughput accounting is an extension of the theory of constraint in the field of accounting,but the research and practical application in China are relatively lacking.Therefore,this article uses the throughput accounting model to apply the analysis of the company's product portfolio decision.And on the basis of product portfolio decision-making,related decision-making optimization analysis was carried out at the same time.This article selected S company which is the food and beverage manufacturing company as the case that to study.Based on the throughput accounting model,analyze its strategy of product hierarchy.It is hoped that this analysis will inspire the management accounting of the company and truly promote its realization of the maximization of the value of the company.First,I learned about relevant literature and theory and learned what is throughput accounting.Then according to the relevant conditions of the company,relevant decision optimization analysis was conducted.Finally,the results of the effective output accounting model and the results of the effective output accounting model are compared and analyzed.Through the research,it is found that:(1)The product portfolio decision under the throughput accounting model has broader considerations and can help companies to effectively use the company's resources.(2)The choice of product mix decision-making method depends on the actual business situation of the company.There are many ways to calculate the product mix decision,but each has its own applicable conditions,so you need to make appropriate choices based on the actual situation.(3)The throughput accounting helps companies to improve the current status of their product portfolio and improve their profitability.(4)The throughput accounting helps companies to more rationally arrange their resources.