Study On The Cost Accounting Of American And Chinese Steel Enterprises Anti-dumping

This paper selects the perspective of China's export enterprises suffering from the anti-dumping investigation of the United States as the trade activity,and chooses the steel field as the country's pillar industry as the research scope,to analyze and study the problems in the accounting and management of China's cost accounting.According to the data,this paper illustrates the current situation and characteristics of China's iron and steel industry in the face of anti-dumping,as well as the negative impact of the us anti-dumping investigation on China's iron and steel industry in terms of foreign trade.It shows that taking the United States as the research object and steel industry as the research scope is representative and typical.By introducing the relevant connotations of dumping and anti-dumping,this paper defines the key factors in anti-dumping,such as product cost,normal value,export price and dumping margin.The theory of cost accounting method adopted in this paper is determined,and the difference in cost accounting between China and the United States is determined,namely the difference in the scope of cost accounting and the difference in cost measurement basis.This paper introduces the deficiency of cost accounting in China's iron and steel industry,and expounds the problem from four aspects: cost confirmation,measurement,record and report.For example,the difference between China's cost calculation method and America's structural price,the allocation of SG&A expenses isnot detailed enough,the subsequent cost reduction level is not high,the lack of accounting of environmental costs,rough and fuzzy cost records,artificial cost data and so on.After the insufficiency of cost accounting is determined,the anti-dumping case of cold rolled carbon steel sheet coil products of Baogang is selected for concrete analysis.Combined with the mechanism of the cost accounting,remove environmental factor,political factor,foreign trade analysis,from the perspective of cost accounting and management in accordance with the requirements for the us anti-dumping committee the calculation of the structure of the price,to compute the cost of manufacture roll of Baoang,according to the product category for the cost of the collection,after will recalculate the product cost and the cost of the United States imported cold-rolled carbon steel plate in our country,analyzes the problem of them.Based on government subsidies and tax breaks for the recognition of the differences,and obtain the land use right,labor and resources cost differences,national conditions and shows that the difference in level of analysis,can be found that the United States the purpose of the anti-dumping investigation against our country more when he's not in order to maintain a fair trade environment,but the anti-dumping as unfair means to protect its trade.Finally,this paper puts forward the corresponding measures to solve the cost problems in the process of responding to anti-dumping actions in China,which are divided into two aspects: cost accounting and cost management.In terms of cost accounting,the form of China's accounting work and international standards will gradually reach substantial convergence;Reasonably digest and accept government subsidies;Actively promote the development of environmental cost accounting;Improve the land cost accounting;Improve labor cost formation mechanism;Detailed cost accounting to improve the cost reduction level;Improve enterprise product cost range.In cost management: strengthen the internal cost control management;Strengthen cost information exchange and personnel training between industries;Establish the cost information management system of anti-dumping,including supplier information and customer information,market price change and trade status,competitor information,anti-dumping warning mechanism,etc.,and improve the cost management information system.