A Research On Enterprise Cost Accounting And Cost Control For B Company Based On Enterprise Cost Control Theory

In the market continues to develop at the same time,the liquor industry is faced with the fierce market competition,many liquor companies are aware of the importance of cost control,effectively reduce liquor enterprise cost,improve liquor enterprise economic benefit,establish meet liquor enterprise actual feasible cost control management system become the urgent matter.This paper first analyzes the domestic and foreign research status about cost control theory,combined with the characteristics of liquor enterprises and cost control present situation,puts forward the strengthen liquor enterprise cost control strategy.Combining with the specific case study,choose the industry representative of B company as the research object for research.This paper expounds the research background and significance of this article,the theories about cost control related research achievements at home and abroad and the research train of thought and content of this article,through introducing the theory of cost control and then expounds the responsibility cost method,the understanding of the concepts of responsibility center,etc.Articles in this paper briefly introduces the situation of the company,as well as B,on the basis of industry status and associated with liquor production characteristics of the industry,and very carefully about the cost control of the company,with the company's current development of liquor-making industry characteristics and its associated,put forward some of the problems of B company cost control on this,at the same time also put forward some targeted improvements.Combining with responsibility cost accounting and evaluation related content,for B company analysis of cost difference in the specific reasons,and puts forward the cost control strategy.To sum up,this essay B company cost control present situation,for example,according to the proposed to analysis and solve the problem of this way of thinking to explore,the company in the cost control system and security in this respect,let B company to improve in this aspect of the market competition strength.