The Research Of Enterprise Cost Management By Perspective Of Responding To Anti-dumping Charges

With the development of international economy and trade, the trade friction appears frequently among countries,many countries want to protect the trade, which is used most frequently is anti-dumping.After the opening to the outside world in China, the export trade increases rapidly, the amount of export products increases year by year, and our products have advantage in cost, the lower price has a higher market share abroad,in such a competitive situation, foreign companies launched anti-dumping to our country jointly, many Chinese companies have to give up the foreign market because of the high anti-dumping tax rate. Delve into the success of the anti-dumping litigation-responding, the key is to provide the cost information completely and truly when the enterprises response to anti-dumping,and the quality of anti-dumping cost management affects the quality of cost information directly,so cost management problems play a important role in the anti-dumping litigation-responding.Therefore,when enterprises deal with anti-dumping, must focus on enterprise cost management from the perspective of macroscopic overall, not only be able to meet the needs of the enterprise daily operation, but also can provide all the information to anti-dumping investigation agency when anti-dumping happened. The research of Anti-dumping cost management, not only can realize the theoretical innovation in order to expand in anti-dumping accounting theory research in our country, but also can improve the success rate of Chinese enterprises in the anti-dumping litigation-responding, thus the anti-dumping cost management has strong research significance.This article analyzes the research background, theoretical significance and practical significance firstly, then proposes the research direction and the theoretical framework after analyzing the research status at home and abroad. This article analyzes the present situation of our encountering anti-dumping from the amount of anti-dumping of our country, the countries of using anti-dumping, and the products species of suffered from anti-dumping the three aspects, which leads to the anti-dumping litigation-responding perspective of Chinese enterprise cost management status, which analysis the difference of accounting standards, cost accounting system between China and the international, Chinese enterprises hardly provides accurate cost information in the anti-dumping litigation-responding,the lack of anti-dumping cost management professionals and so on, which instructs to build a anti-dumping cost management system is urgency. The core part is to build anti-dumping cost management system,the goal is to prevention before responding and to reduce the losses of the enterprise when responding, building the cost management four elements of improvement on anti-dumping litigation accordingly under the guidance of the principles, with the supporting of auxiliary subsystem, to explain the overall operation of relationship between them, to build up the anti-dumping cost management system, and then analyzes the running mechanism of the system and the system’s functions, and put forward three body linkage from the government, industry, enterprise to ensure the implementation of anti-dumping cost management system. Finally, the article illustrates the feasibility and importance of anti-dumping cost management from contrasting two case of our country enterprise dealing with the United States anti-dumping investigation of success and failure,finally draw conclusions in this paper.