Research On K Enterprise Cost Management Improvement Based On Operation Cost Method

Cost management has always been one of the important contents of enterprise accounting work,and it is also the key factor to determine whether an enterprise can better carry out enterprise activities such as production management,reasonable positioning of enterprise products,broadening product market,expanding the scale of enterprises and making correct strategic planning.The effectiveness of cost management depends on the accuracy of cost accounting information,so it is particularly important for enterprises to adopt appropriate cost accounting methods.At present,most domestic manufacturing enterprises adopt the traditional cost accounting method with simple calculation,low cost in the application process and less restrictions on the application side,but they ignore the risks of inaccurate cost accounting information and untraceable cost source caused by the single cost distribution standard.With the upgrading and transformation of manufacturing enterprise modernization,the disadvantages of the traditional cost accounting method gradually appear,and the operation cost method arises into being.As a traditional domestic manufacturing enterprise,the internal cost accounting method is still the traditional cost method,but the current production characteristics and production mode of K enterprise are no longer applicable to this method.Therefore,this paper takes K enterprise as the research object,conducts field research on its production and operation characteristics and the current cost management status,and designs and implements the operation cost method in line with K enterprise itself.The whole accounting process is closely related to the production of the enterprise management activities,and the cost results are relatively accurate.Later,the accounting results are compared with the traditional cost method,the differences between the two methods are analyzed from the perspectives of cost information,product pricing and profit level,and the effect of this scheme for the improvement of the cost management of K enterprises is predicted.Finally,according to the actual situation of the enterprise,the company lists the possible financial software adaptation obstacles to implement the operation cost method,and proposes the introduction of research and development of financial software,the establishment of special fund budget and other safeguard measures.In short,I hope that through the study of this paper,can make the operation cost method in K enterprises really solve the problems of enterprise cost management,and effective cost for K enterprises in the future,reasonable product management,balanced allocation of resources and long-term market strategy decision put forward effective Suggestions,and also can play a certain reference role for other enterprises in the same industry.