Study On Activity-Based Costing Control Of Beijing Digiark Information Stock Corporation

With the rapid t development of science and technology,the rising of electronic information industry;accelerated development of high technology enterprises.high technology enterprises have applied to the production areas,the widely used change the cost structure of enterprises products,a significant increase in the proportion of indirect costs.Meanwhile personalized products to the occurrence of indirect costs and direct labor cost gradually lost relevance,the traditional method to allocate overhead costs can result in significant cost is not real,Can't provide relevant reliable information.Thus,traditional cost control methods can't meet the requirement of environmental change,this paper in order to meet the owners needs as the starting point,with operating cost control point of view of the issue of cost control,cost control theory and methods to establish a basis by the cost of the product transferred to the operating costs,the whole process of establishing a full range of cost control.Introduced Activity-based costing(ABC)and job management principles,the more traditional cost accounting method and ABC.Digiark of the company operating in the digital analysis and cost driver analysis,based on the company operations center by imputation,and the t companies operating cost accounting,calculation of the actual cost of operating the center.Secondly,the disadvantages of the traditional cost control and operational cost control advantages.Traditional focus on cost control,cost control,production,unfavorable to identify cost reduction opportunities,information processing method backward,not conducive to make the right decisions,the use of job cost control,can solve the distortion problem of traditional cost information is beneficial to identify cost reduction the opportunity to help enterprises make the right decision-making,and costing analysis of enterprise data applications,to overcome the shortcomings of traditional cost method to obtain more accurate cost information.On this basis,the application of the 1 principles of operation management,rendering digital work flow chart of the company's Ark,based on job analysis and optimization operations chain,identify the key operations,to eliminate or reduce non-value-added operations.In the job analysis,cost drivers and value chain analysis,based on structural adjustment,operating improvements,so as to achieve the purpose of optimizing the value chain,making the Ark of the company's owners figure significantly improve satisfaction,reduce costs and achieve the purpose of cost control.