The Research Into The Application Of Activity-based Costing In WJ E-marketing Company

With the rapid development of the Internet,the E-marketing industry competition is becoming increasingly hot.The harsh market environment makes the E-marketing company not only to deal with the competition in the same industry,but also to face the problem of incompatibility between strategic objectives,business model and cost management.Based on the above problems,E-marketing companies in addition to improving their own business capabilities to expand market share,but also need to introduce advanced cost management methods,strengthen cost control,from the internal improvement of the company's competitiveness and anti-risk ability.This paper takes WJ E-marketing company as the research object,and uses comparative analysis method and qualitative and quantitative combination method to analyze the business process,organizational structure and financial status to find out the problems of the company's cost in accounting projects.According to the basic situation of the company,a set of operating cost accounting system was designed.In the design process,the operation center is divided according to the business process,and the resource drivers and cost drivers are determined according to the causal relationship of the cost.The above methods are used to solve the problems of the project cost and actual gap,and affect the project pricing.This paper selects the cost data verification operation cost system of the company in April 2018,and based on the comparison with the traditional cost information,finds the cause of the difference and puts forward practical suggestions for the company's cost management.After the activity-based costing method is applied to the WJ E-marketing company,it is expected to achieve the following results:(1)improve the accounting accuracy of the project cost;(2)optimize the business process,and increase the selection reference page and interim query customer modification comments during the web design phase.The link reduces the cost of web design modification;(3)optimizes the pricing method,and uses the cost plus method to formulate the project price to ensure the profit status of each project.