An Analysis Of The Cost Structure Of China 's Listed Companies

With the economic development of our country, the problem of cost management has been paid more and more attention. In November 2014, the Ministry of Finance officially issued the "Ministry of Finance on promoting comprehensive guidance on the construction of management accounting system", proposed the establishment of theory, guidance,information and consulting services "4 + 1" organic development model. The Ministry of finance minister Lou Jiwei special instructions: "from the angle of accounting research funding problems, strengthen the management of accounting work. Enterprises need to strengthen management accounting application, do a good job of cost and benefit analysis".Since then, the management accounting in our country began to be widely pay attention to it, as a branch of management accounting, cost management accounting also appears more and more important. In addition, in December 2015 18 to 21, held in the central economic work conference, put forward "to productivity, to inventory, deleveraging, reduce costs,and make up for weaknesses in" five tasks.As one of the five major tasks proposed by the central economic work conference, the "lower cost" always is including all walks of life to discuss the focus of academia, business managers and investors. The premise of cost reduction is to understand the cost, cost analysis, cost of traditional analysis methods are basically starting from the angle of enterprise management of, investors, creditors and other financial statements for external users very difficult from the financial statements are enterprise’s cost structure. In this paper, taking the opportunity of it, from the investor point of view of accounting, for external users of financial statements from the financial statements analysis of the cost structure of the enterprise looking for possible.First of all, this paper introduces the domestic and international status of research on cost structure, in order on the basis of previous theoretical research, to study cost management accounting system construction problems encountered in the process and solution.Then, the capital economic and Trade University Professor Yuan Ju MA in the "risk oriented business performance evaluation system construction and Application Research--Based on the cost of business degree of safety evaluation perspective" proposed decomposition method as the theoretical basis, "business net income" for the driver of the cost of agent, with the revenue cost "as dependent variable was constructed to estimate the cost of revenues in fixed cost and variable cost per unit model. And in the air transportindustry and the Internet industry as the research object, the cost structure of decomposition and research, in order to found the problem, explore the law.In addition, this article also selects H company as a representative of air transport industry and L company as a representative of Internet industry, then this article takes both of them as example cases for analysis and discussion, in order to enterprise cost structure analysis provides specific methods, and put forward some suggestions to optimize the structure of enterprise’s cost.Finally, the full text of the conclusions of this paper made a summary, pointed out the innovation points and shortcomings, and put forward the direction of further research.