Research On The Production Cost Management Of S Packaging Company Based On ABCM

At present,under the background of China's focus on economic construction,packaging and printing enterprises are facing unprecedented development opportunities,and the role of corporate management in their growth and development has become more and more important.Cost management,which is a significant part of the operation and management of packaging enterprises,also raises new management requirements that are fit for the development of enterprises.On the one hand,with the advancement of technology,the degree of automation of production is increasing,and the composition of product cost items has been changed accordingly;on the other hand,the complexity of packaging and printing companies' products has become higher and higher with changes in demand.In this case,using traditional cost management methods will not only cause distortion of cost information,but also ignore cost budgeting and control.Therefore,S Packaging Company needs to bring in a new cost management model in order to find a solution for the current problems of the enterprise.Based on this,this article introduces ABCM(Activity-Based Costing Management)theory to the cost management of enterprises,in order to improve the current cost management model of the enterprise,improve budgets,reinforce costing control,and produce for the enterprise 5.Pricing provides the basis to meet the requirements of enterprises for cost management,and further improve the competitiveness of enterprises in the industry.This paper uses literature research,case analysis,and field investigation methods.Based on the analysis of the existing problems of the current production cost management of S Packaging Company,this paper uses ABCM theory and methods to study the countermeasures of production cost management of S Packaging Company.There are seven parts of this article: the first part is prolegomenon,including the background and significance of the research,literature review,main content of the research and research methods,and the innovation of this article;the second part introduces the main theory of the article,Including cost management theory and ABCM theory;the third part introduces the basic situation of S packaging company and describes the current status of cost management of S packaging company;the fourth part analyzes its existing problems based on the analysis of S packaging company;The fifth part analyzes the applicability of the introduction of ABCMtheory by S Packaging Company,analyzes the role and conditions of S Packaging Company's implementation of activity cost management,and explains the idea of??cost management based on ABCM;The four aspects of accounting,cost control and cost evaluation and assessment apply the ABCM theory to the cost management system of S Packaging Company.Finally,it puts forward safeguard measures to strengthen ABCM production cost management,including: improving the cost management system and establishing ABCM informationization.System,establish a performance appraisal system,and strengthen employee training;Part of the research findings and shortcomings,mainly put forward a comprehensive set forth relevant for the research work and conclusions of this study,and summarizes the shortcomings of existing studies.This article successfully used ABCM theory in the cost management of S Packaging Company,abundant the study on applying ABCM in different industries,promoted the integration of ABCM theory and practice in enterprises.At the same time,this research can provide reference for other packaging companies in cost management.