Research On Cost Control Of DLUT Press Based On Activity-Based Costing

At present,there are nearly 600 publishing companies in China.The scale of publishing industry is expanding.However,there are not many publishing companies with good economic returns,but most of them have weak awareness of market competition,and the problems of cost management concepts,control methods and accounting technology are lagging behind.Against this background,it is discussed that establishing a cost control system based on Activity-Based Costing in publishing enterprises,and reforming the existing cost management mode,will play a positive role for publishing enterprises to cope with fierce market competition pressure and improve business profits.Taking DLUT publishing house as the research object,based on the full analysis of its existing cost control problems,this paper carefully studies the related theoretical foundation of ABC and establishes the cost control system based on activity-based costing.According to the idea of product consumption,operation and resource consumption,we build and analyze the cost control system of DLUT publishing house from the perspective of before,after and after.The main contents of this paper are as follows: the first chapter discusses the background and significance of this paper,reviews the development of ABC theory at home and abroad,and introduces the research methods adopted in this study.The second chapter introduces the relevant theoretical knowledge involved in the study and lays a theoretical foundation for the empirical study.The third chapter introduces the basic situation of DLUT publishing house,analyzes its publishing process and cost structure,and discusses its problems in cost control.The fourth chapter is the core content of this article,in view of the current situation of DLUT press,according to the calculation procedure of activity-based costing,combined with Activity-based CVP analysis model is established based on activity-based costing cost control system based on the deep problems in the cost control of the DLUT press put forward the improvement scheme and control afterwards.On the ABC and the traditional cost calculation methods were compared.The fifth chapter,aiming at the existing problems of DLUT publishing house,puts forward the guarantee measures for the smooth implementation of the cost control system constructed in this paper.The sixth chapter draws a conclusion,summarizes the views of this article,and puts forward the conclusion of the study.