Research On Construction Of Cost Accounting System Of Sl Company Based On Activity-Costing

In recent years,as manufacturing costs has increased year by year,profit margin of household electrical appliances manufacturing industry has been further compressed and the proportion of manufacturing cost in production cost is becoming more and more higher.In this case,cost control and management is particularly important.Then how to reduce the cost and improve the profitability of the products so as to become the competitive advantage of enterprises has become the key point to the survival and development of the household electrical appliances manufacturing industry.Current cost control system of household electrical appliance manufacturing industry is relatively single.Thus,how to grasp the product cost information more accurately in household electrical appliances manufacturing industry has instructive significance for enterprise decision-makers to obtain the way of survival in the fierce market competition.Sonlu Company is a private household electrical appliances manufacturer,mainly producing household refrigeration equipment.The traditional cost accounting system of Sonlu Company can not keep up with the developing situation of producing and operating situation,so it is urgent for the company to establish a more scientific cost accounting system.First,the background and significance of the topic are summarized.Then,the current cost accounting system of Sonlu Company is analyzed.On the basis of this,problems of the current cost accounting system are put forward.The effectiveness of activity-based costing system in the cost control of Sonlu Company is explained by using the specific cost data of a certain time period of Shuanglu Company.From the results of the study,we can understand that the accounting process oftraditional cost accounting method reflects the phenomenon of cost distortion,which causes the distortion of Sonlu Company's cost information.At the same time,the establishment of activity-based costing method system providing much more real information and reliable directions for the development strategy of Sonlu Company.