A Study On The Activity-based Cost Management Of Company A

A enterprise cost management In today's booming business environment,the application of enterprise costing methods and management methods is not enough to provide rough cost accounting data and cost control of simple products or services.More importantly,It is to provide useful cost information for business decision-making and strategic management.The traditional method of cost accounting management is no longer trusted because there is a problem in the accuracy of relevant information,it is difficult to undertake the information mission of business decision-making and strategic management,and it is difficult to conduct substantial cost control from the causes of cost occurrence and change.In today's high-speed development era,how to find a new cost accounting and management method,in order to change the traditional cost management model,provide more accurate and comprehensive cost information,more effective and accurate cost control,academic circles And practitioners are very concerned about this.This paper attempts to use the cost of operation and standard cost method to extract the benefits of the standard cost method of direct cost and cost control,and to allocate manufacturing costs,based on the idea of activity-based costing.Then combine the advantages and disadvantages of standard cost method and operation cost analysis and comparison,and experiment and consider it in the actual cost management research.The results of various studies indicate that the cost of operation is based on the effective control of the cost.The application of the standard operating cost method in Company A shows that the standard operating cost method can meet the requirements of both the accurate accounting cost and the enhanced cost control.Demand,while providing useful information for business decision-making and strategic management.The application of A company's operating standard cost method has opened up a useful new way for enterprise cost management.