Research On Activity-Based Costing Control Of Company A Based On Supply Chain

The change of times,the rapid growth of the economy,the increased competitiveness of the industry,and the competitiveness of the automotive industry,and the price of the automobile and the car industry is very,very fast,and now the price of the people and the resources is going to go up very quickly,and the demand for the products of the car is going to go down,especially to the car industry,and the profits of the car industry are going down,and the business is going to have to go through a lot of pressure,and the business is going to have to reanalyze the cost,and look for new cost control.Because the traditional cost accounting method cannot meet the requirements of enterprises to lower cost,the traditional control methods for problems in the cost of using inefficient enterprises cannot solve,affect the enterprise development,and to get better cost control,supply chain management for each node in the supply chain members of the enterprise’s operation cost control,job management ideas should be introduced,that is,to the enterprise the cost of a more accurate calculation,reduce no value-added homework,throughout the supply chain,so as to achieve lower operating costs,to enhance the efficiency of the supply chain.Now enterprise cost control more and more important for the development of the company,in the enterprise in the supply chain management there are also many shortcomings of paper’s research object is a car manufacturing company,is under the perspective of supply chain,combined with the homework cost method to the various nodes of supply chain enterprise activity-based costing control,concrete research content is as follows:first of all,the domestic and foreign scholars for supply chain and supply chain cost control,analysis and summary,this paper introduces the concept of supply chain management,cost control and other related theory,secondly analyzes the present condition of the supply chain cost control,illustrates the enterprise supply chain cost control problems facing now,on to the supply chain,middle and downstream of the supply chain cost control is put forward,and based on the proposed introduction of homework cost method of cost control in the company,firstly introduces the feasibility and necessity of introducing the homework cost method,then the feedforward,process,feedback to the design process of the three control,then combined with the company’s key business for the concrete implementation of the cost control system is illustrated,finally,the problems above supply chain cost control cost control strategy is proposed.