Applied Research Of Activity-based Costing On Enterprise's Cost Accounting And Control Of LY Electronic Company

Costs affect the profits of enterprises,accurate cost information can help enterprises to make scientific and objective judgments,and to develop favorable business decisions,therefore,the cost of control in today's small and medium enterprises in the competition has become particularly important.LY's current traditional costing method uses a single distribution standard to allocate manufacturing costs,resulting in serious distortion of product cost information,and managers can not effectively control them?Activity-based costing method assigns the job to the job,assigns the product to the principle of the product,and the multi-factor is the basis of the cost allocation,which can provide the enterprise with more realistic and reliable cost information.In this paper,LY objective data as a support,the activity-based costing method applied to the company to solve the enterprise product cost accounting and control problems,improve the level of enterprise cost management for the same type of enterprises to provide referenceBased on the research on the theory and application of ABC and its comparison with the traditional costing method,this paper analyzes the present situation,the problem and the reason of LY company's current cost accounting and control,and analyzes the necessity of using LY company's ABC Feasibility analysis,combined with the characteristics of the production process of the enterprise,design operating cost method program,and the implementation of the specific operation of the program.Recalculate the cost of the product,compare the cost difference,analyze the reasons,analyze the resource consumption of each operation,put forward the suggestions of job improvement,realize the purpose of optimizing the cost control,and put forward the safeguard measures to implement the activity cost method.This paper draws the following conclusions:(1)LY company's current cost accounting program can not provide accurate cost information,can not meet the needs of enterprises to implement cost control.(2)Activity-based costing method using multi-factor distribution of manufacturing costs,more suitable for LY's cost accounting and control,is conducive to optimizing the enterprise cost management.(3)LY company should strengthen the cost management awareness,improve the management system,optimize the production methods,cultivate professionals,promote and continue to improve the activity-based costing program.