Research On Cost Control Optimization Of LY Company Based On Activity-Based Costing

In recent years,due to the impact of the epidemic at home and abroad and the aggravation of political conflicts,the international economic situation is not optimistic,the import and export of some commodities are restricted,the original production and marketing mode of enterprises is forcibly disrupted,the development of domestic enterprises is difficult,the market economy presents an unstable situation,and many enterprises directly face the risk of bankruptcy.The liquor industry,as the leading consumer goods industry,has been hit by unprecedented impact with the decline of consumption level and the change of consumption mode.For the liquor industry,cost,as the most direct factor of enterprise profit,has a huge impact on it.How to quickly find a breakthrough point in the depressed market economy,improve the core competitiveness of enterprises and get rid of the current development predicament has become an urgent problem for liquor enterprises to solve in the short term.Optimization of cost control as the most effective and fastest way in the current downturn economic environment has become the inevitable choice for enterprises,and activity-based costing as a tool of cost management and decision-making can better allocate the cost of enterprises,so that managers can make timely adjustment and combination optimization of products,from a more long-term perspective to achieve effective development.Firstly,by understanding the development prospect of the liquor industry under the background of the epidemic and reviewing the development trend of the liquor industry in the past 20 years,this paper makes a comprehensive analysis and evaluation of the internal and external environment of the liquor industry,and finds that the internal differentiation of the liquor industry is serious,and the traditional cost accounting method of small and medium-sized liquor enterprises can no longer meet the requirements of the current complex and changeable economic situation.Secondly,in view of this situation,this paper collected a large number of domestic and foreign literature on the theoretical development and application of ABC for summary,through which it found the application of ABC and relevant theories of cost control to analyze the problems existing in the cost control of enterprises,and put forward specific countermeasures and suggestions for the cost control of enterprises.It can be used for reference for enterprises to get rid of the current development predicament.Therefore,this paper adopts research methods such as survey analysis,literature research and case study.First,it introduces the principles of activity-based costing and cost control briefly.Then,taking LY Company,a small and medium-sized regional liquor enterprise,as an example,it analyzes the current situation of cost control of the enterprise and the actual cost problems encountered in the operation process of the enterprise.Design ABC application and implementation scheme.Through data collection and extraction,adjustment and separation,and reorganization calculation,the original cost of the enterprise is rearranged and allocated,and then the "unit true cost" of various products is obtained.Compared with the unit product cost under the traditional cost accounting method,the effect and application of activity-based costing method in the production process of LY Company is analyzed.In this way,the cost control of LY Company is optimized and managed,which makes the resource allocation and cost calculation of products more accurate and profit control more refined,and provides experience for the long-term development of the enterprise.Finally,by proposing and implementing safeguard measures according to local conditions,summarizing and looking forward to the whole research process and results,it is hoped that the study of ABC in this paper can help the application and promotion of ABC in more small and medium-sized liquor enterprises,and provide meaningful practical reference and valuable experience reference for the operation and management of more small and medium-sized enterprises.Although the preliminary stage of the scheme design has undergone rigorous investigation,research and discussion planning,the division of some costs is subjective to a certain extent,and for LY Company,the current operating state is relatively unstable.We have not calculated the cost and resource consumption of the whole process and product,so the final research results of the scheme design need to be further improved.