Research On Application Of Cost-Volume-Profit Analysis Of H Company Based On Activity-Based Costing Method

With the economic development,people's living standards have been rapidly improved,and they are increasingly pursuing high-quality healthy life.As a recognized health product in the 21 st century,tea is favored by more and more people,and the tea consumer market is increasingly competitive.If enterprises want to improve their market competitive advantage,they must constantly strengthen cost analysis and control,and find a development path that suits them.Therefore,it is particularly important for Company H to obtain scientific and accurate cost information through cost control and analysis methods that are in line with the current status of tea companies.At present,Company H uses the traditional cost-volume-profit analysis method for cost analysis.This method has certain limitations.For example,the traditional cost-volume-profit analysis has a single cost driver,which does not meet the development status of the company and is more likely to mislead the company.Make decisions and other issues.Therefore,in order to maintain an advantage in the industry and move forward steadily,Company H needs to find a new cost analysis method to accurately judge production costs and operating conditions,so as to formulate targeted and scientific production and management decisions.At present,many enterprises still use the traditional cost-volume-profit analysis method when making production and management decisions.In the face of the many shortcomings of this method,they can be compensated by using the cost-volume-profit analysis method of the operation cost method.This article refers to the literature of many scholars at home and abroad,explores the current status of the application of the activity cost method and cost-volume-profit analysis,combined with the relevant theoretical basis of the activity-based cost-volume-profit analysis,and introduces the activity cost method to redefine H's products The cost of operation is divided into operation centers,which makes the managers of enterprises more scientific when using cost-volume-profit analysis,helps to find problems in cost accounting,and establishes the cost of the operation cost method applicable to company H based on the actual situation.Quantitative profit analysis model,using this model to analyze the cost and motivation of each operation link of the company's products,through the use of traditional cost-benefit analysis and cost-benefit analysis of company H by applying the traditional cost-benefit analysis and the cost-benefit analysis of company H The indicators are compared,and then cost control measures for H Company are proposed.The use of this method can not only help H company make more targeted production and management decisions,but also provide some reference value for other tea companies to use this method.