Study On Cost Accounting Optimization Of X Iron And Steel Enterprise From The Perspective Of Anti-dumping

In the anti-globalization voice gradually rise at the present stage,the form of foreign trade is not optimistic.However,the steel industry is often accused of dumping by other countries due to the large export of medium and low-end basic products and often loses the lawsuit.Based on the anti-dumping cost accounting theory,anti-dumping legal rules theory and western cost theory,this paper adopts the literature research method and case study method to select X iron and steel enterprise,which is relatively representative in the steel industry,to study the cost accounting from the perspective of anti-dumping.The article first elaborates the related concepts of dumping and anti-dumping.It is not difficult to find that the cost accounting of the products involved in the anti-dumping investigation is very important for the determination of dumping.Then the case of X Steel Company's hot rolled coil being subjected to US anti-dumping investigation is analyzed in detail.After a brief introduction of the basic situation of the company,the cost factors affecting the dumping decision of X Steel Company were analyzed according to the retroactive thinking of the investigation of the cost of the products involved by the U.S.Anti-dumping Investigation Agency.That is,the confirmation of the sales date,the reduction of production costs and the confirmation of period expenses,and accordingly calculate the complete cost after the second division of the products involved.Then other non-cost factors influencing dumping decisions were analyzed.Such as government subsidies,social responsibility,land valuation and allocation,market economy status.It is found from the case that the intention of many countries to launch anti-dumping investigation on Chinese iron and steel enterprises is no longer simple to maintain the fairness of international trade.Anti-dumping has become a kind of unfair trade protection means dominated by national interests of other countries.Combined with the analysis of the anti-dumping cases of X Iron and Steel Company,this paper lists the deficiencies of X Iron and Steel Company in the scope of cost accounting,cost accounting method and cost accounting related information from the perspective of anti-dumping response.Specific as follows:the first,did not include cost of general administration,packing,environment into cost.Second,the variable cost method is not used and the distribution method of manufacturing overhead is unreasonable.Thirdly,there are some problems such as artificial cost manipulation,fuzzy cost accounting data and lack of external cost data collection.At last,the paper puts forward improvement measures for the problems existing in the cost accounting of X Iron and Steel Company from the perspective of anti-dumping response.Expand the scope of cost accounting reasonably,optimize the cost accounting method,perfect the record and collection of related information of cost accounting and other improvement measures.It is hoped to improve the acceptability of cost information of X Steel Company in anti-dumping investigation and further reduce the risk of losing the lawsuit.And give other steel enterprises of the same type certain reference value.