Study On Cost Control Of UG Agricultural Product Processing Company Based On Standard Activity-based Costing

In recent years,the development of agricultural products processing industry is relatively stable,agricultural and sideline products as residents’ daily consumption necessities,the market space is broad.However,the entry threshold of the agricultural product processing industry is low and the product homogeneity is serious,leading to fierce profit disputes in the agricultural product processing industry.Therefore,paying attention to the product cost,in-depth exploration and control of product cost information have become the key for enterprises to gain competitive advantages and realize survival and development.UG Agricultural products processing company was established in 1995,is a well-known agricultural products and food processing enterprises in Hebei Province,the current cost control method can not meet the needs of enterprise growth,urgent optimization to adapt to market competition.In this thesis,UG agricultural products processing company as the research object,the current cost control problem of UG company was identified and analyzed,and the cost control scheme based on standard activity-based costing was put forward in UG company.In this thesis,literature research method and quantitative analysis method are adopted.Firstly,the operation situation and cost control method of the selected company are introduced,and the problems existing in the company’s cost budgeting,cost control implementation,cost analysis and performance appraisal are deeply analyzed.Finally,the cost control scheme is designed based on standard Activity-based costing.Based on the standard cost method,supplemented by the function cost method,the framework of the standard cost method and the precision of activity-based cost method,the enterprise cost before,during and after the full range of control,and the introduction of resources,value,activity concept for cost difference analysis,help UG agricultural product processing company to improve the level of cost control,improve the application level of complex cost information system.Expand product profit margin.Research findings:(1)UG company’s cost budgeting method is not scientific and reasonable,lack of overall view,and the company’s management attaches insufficient importance to cost budgeting.(2)In the implementation of cost control,UG company is not strict in the implementation of cost budget standards,the management of raw materials is not in place and the production staff changes frequently.(3)The basic data supporting the cost analysis of UG company lacks accuracy and relevance.In addition,it is impossible to trace the root cause of the cost rise and fall.(4)In terms of performance appraisal process,the coverage of UG company’s performance appraisal is narrow;The setting and evaluation of the assessment index are subjective;Performance appraisal lack of communication feedback mechanism,reward and punishment measures are not perfect.In this thesis for UG agricultural product processing company design cost control scheme,the use of standard activity-based costing to focus on improving the product overhead control.Indirect costs adopt the concept of activity management,and connect activities with resource consumption through cost drivers,which makes it possible to control indirect costs through controlling activity drivers and resource consumption,thus improving the controllability of indirect costs.In the cost analysis,direct cost and indirect cost are divided...