Research On Application Of Activity-Based Costing In W Company's Cost Control

In recent years,China's aluminum casting industry is facing increased raw material prices and labor costs of the dual pressures.Such enterprises to strengthen cost management is growing.W Aluminum Foundry Company(hereinafter referred to as W)was used as a medium-sized aluminum foundry business,Taken a number of cost control measures but the effect is not obvious.W indirect costs on the rise in the proportion of product cost,traditional cost accounting method of allocating indirect costs in accordance with a single way of cost information distortion drawbacks occur,thereby affecting the effective operation of W's cost control.This paper attempts to introduce W cost control Costing for W Company and other enterprises in the same industry to provide new ideas and optimize cost control.First of all,This paper introducing the theory of activity-based costing,cost control and operational cost control lay a theoretical foundation for application Costing in W's cost control.Secondly,the feasibility of operating cost control W's situation and the implementation of cost control analysis.Combined with operating cost control design principles job cost control system design for the W Company.On this basis,expand the specific application Costing in Company W cost control.W through the establishment of the company's cost control standards,cost accounting and product differentiation under Costing Analysis.Propose concrete measures for cost control reasons difference.Finally,according to the method of cost control operations management,given the specific measures continue to reduce costs to achieve the purpose of cost control.I hope this study can provide a reference for W Company and other enterprises in the same industry in cost control field.