Research On Cost Control Problems Of YT Company And Countermeasures

In the era of Internet economy,science and technology are making rapid progress.Information technology has changed the way of life.Customers' needs have changed from singleness to diversification to individualization.Changes in demand have driven manufacturing companies into transitional stages,and large batches of large-scale production have shifted to large quantities.Multi-type and multi-batch small batch production has greatly increased the proportion of indirect expenses,and the proportion of materials and labor costs has.continuously declined.Therefore,the change of production mode and business model will inevitably require the simultaneous transformation of the cost control of the enterprise,so as to control the cost more effectively and reasonably.Traditional standard costing still plays an important role in all aspects of cost control.However,it is undeniable that the standard cost method itself has certain limitations.It has unreasonable problems in the allocation of indirect costs,and the ABC provides a more ideal solution for this problem.However,because the cost information obtained by the activity-based costing method makes the historical information of cost,the cost control of the enterprise cannot analyze the cost difference based on the cost information provided by the activity-based costing method.If the operation concept is introduced into the standard cost method and a standard cost method based on the operation basis is formed,the accuracy of the cost can be taken into consideration.At the same time,the enterprise can also obtain the required cost difference information and provide effective information for the enterprise manager to make decisions.The standard cost method based on the operation basis shifts the product as the core of cost control to the operation as the object of accounting,thereby formulating the standard cost,obtaining the difference between the two by comparing the standard and the actual operation cost,and then finding the cause of the difference,so that Cost control is more effective.This paper combines the current situation of cost control of YT Company,a machinery manufacturing enterprise,and proposes suggestions for introducing the ABC and improving the cost control system for the problems existing in the company's traditional cost control.On the basis of completing the review of the company's cost control problems,the division and collection of operations,the establishment of operating standards,thus establishing a cost control system suitable for YT company's cost control requirements,opened up new ideas for YT's cost control.At the same time,it provides an example for the research and practice of cost control in enterprises and academia.