Cost Control System Research Based On ABC In LX Company

In recent years, the economic crisis led to the foreign market demand for LX company related plastic woven product is reduced, at the same time in the domestic plastic woven increasing competition between companies in the market, that is to say, LX company facing more serious trouble, so in order to keep high market competitiveness, LX company must constantly compression cost. The past LX company has been using traditional cost control methods, this method emphasizes the allocation of indirect costs in accordance with the production. But as the change of production environment, increasing the proportion of indirect costs in the product cost, the indirect costs of reasonable allocation problem has become more and more important, so the traditional cost control methods can't meet the needs of LX company cost control.In view of LX company adopts the disadvantages of traditional cost control method has affected the company's cost control ability and market competitiveness, so LX company must strengthen cost control method of improvement. Also said that the establishment of cost control scheme and application has become a problem of LX company cost management, so in this paper, aiming at the problems of LX company cost control process are studied:First, this paper first introduces the present situation of cost control of LX company and analysis, this paper discusses the problems existing in the cost control management of LX company, and to solve these problems is studied.Second, in view of the problems existing in the cost control of LX company, this paper designed the homework cost control scheme for LX company. Design of the scheme mainly consists of beforehand control, matter control and afterwards control of three levels of content, at the same time, the core of the scheme mainly include standard of product cost, the actual product cost accounting, the differences between the actual product cost and standard cost analysis of three aspects of content.Third, in this paper, the operation cost control scheme of LX company launched, and in view of the scheme in the process of the implementation of LX company product cost variance reasons put forward the corresponding optimization measures for cost control. Cost control optimization measures put forward mainly from two aspects:on the one hand, according to the table LX company multi-level cost variance analysis, mainly for product cost difference, unit, that is, the assignment price difference motivation resources price difference multi-level cost variance analysis, compare the size of the amount of cost difference, in order to determine the specific cause of the difference between the cost, then put forward corresponding optimization measures for cost control. On the other hand, combining the problems existing in the cost control and corresponding cost control optimization measures, analyzes the reform of LX company cost control management objectives, as the cost control management reform direction of LX company after corresponding Suggestions are put forward.In this paper, the study of LX company has certain guiding significance to the cost control management, help LX company breaks the cost control problems. At the same time the homework cost control scheme has certain operability, implementation process for LX company operation cost control related experience. In addition, the significance of this study was not only can help LX company to achieve the purpose of the product cost reduction and profit increase, at the same time more hope LX company operation cost control research to other enterprise cost control management also has the certain reference value.