Application Of Activity-Based Costing In Cost Accounting And Control Of M Publishing

Book publishing enterprises are facing a huge market impact,how to use modemmanagement methods to reduce the cost of books to enhance the competitiveness is a problem,which needs to be solved in the shortest time.To reduce book costs,effective cost control must be carried out,and effective cost control depends on accurate and comprehensive cost information.Activity-based costing is to make up for the traditional cost method,so that cost accounting is more scientific and accurate,and the basis of cost control is more reasonable and effective.This paper takes M publishing as an example to carry out in-depth case study.Based on the re-estimation of the cost of M publishing books and the in-depth analysis,this paper puts forward the M-book operating cost accounting model and the cost control scheme of the operating basis for the problem of the high cost of M publishing.In this paper,eight kinds of books are selected to elaborate the theory and examples of their application,and the validity and operability of the model are illustrated by cost comparison.The basic cost control scheme is described in detail.In this paper,M publishing,for example,the operation cost method in the M publishing application of a detailed analysis of the process,and for the first time on the basis of real business data to illustrate the combination of theoretical applications,the cost of accounting and cost control Quantify the content of this article easier to understand and operate.In this paper,through the study of M publishing case,to a certain extent,to promote M publishers to solve the current cost accounting and cost control issues,similar problems with other similar enterprises also have some reference value.