Research On Cost Control Optimization Of J Company Based On Activity-based Costing

Activity based costing is an advanced cost management method in the rapid development of modern economy.It can not only adapt to the rapid development of modern enterprises and the changes of production environment,but also provide more accurate and useful cost information for the middle and senior managers of enterprises in the environment of large-scale production and intelligent modern enterprise management All kinds of business management decisions provide a more scientific basis.In addition,through the dynamic control of the production management process,the cost control and management level of the enterprise are improved,and the enterprise can always maintain the competitive advantage in the extremely fierce market competition.In this paper,the "activity-based costing" has been studied in the relevant theoretical aspects,and the practical experience of successful implementation of activity-based costing at home and abroad has been fully used for reference.Combined with the actual operation of J company,the specific scheme of the implementation of Activity-Based Costing in J company has been specially designed.At the beginning of this paper,the author analyzes the current situation of J company's cost management,focusing on the various problems existing in J company's current cost management,analyzes the reasons for the weakness of J company's internal staff's cost awareness,the imperfect cost control mechanism and the unscientific cost accounting method,and clarifies the necessity of implementing activity-based costing in J company Sex and practical feasibility.Then,according to the basic principle of activity-based costing,all production activities are divided into 9 basic operation centers: product design operation center,raw material purchase operation center,production planning operation center,storage operation center,diamond wire high-speed cutting operation center,surface cleaning operation center,material preparation and manual inspection operation center,integrated management operation center and machine The maintenance activity center collects and transfers the resource cost to each activity center according to the resource cost drivers,allocates the cost of the activity cost center to each product based on the eight products produced by J company in a certain month,and compares the traditional cost calculation method with the modern activity-based cost method in all aspects.The final result highlights that if the modern enterprise implements the activity-based cost method Advantages.Finally,the paper expounds the implementation of Activity-Based Costing in J company,including the implementation process and guarantee,and the effect of activity-based costing after its implementation in J companyBased on the related theoretical research of activity-based costing,this paper designs the implementation scheme of Activity-Based Costing in J company,hoping that it can help to improve the overall level of cost management in J company in the real business process,and also hope to provide some reference for the wider application of Activity-Based Costing in different production enterprises.