Research On Cost Control Of A Food Company Based On Activity-based Costing

With the rapid development of China's economy,the pace of life became faster and faster.The domestic frozen food industry developed better and had formed Sanquan Foods,Sinian Foods,Wan Chai Pier "a situation of tripartite confrontation" situation.The other small and medium enterprises' living environment has been greatly compressed.How to accurately calculate the cost of various products is the key that these enterprises to determine product price and development strategies of production to survive and develop.In this paper,A food company(be called for short A company)as an example,makes a preliminary analysis on the cost accounting and control,clears the company's problems about the cost control,accounts by activity-based costing,formulates the corresponding cost control measures to solve the control problem.At the beginning of this study is the introduction of the study's background,purpose,domestic and international research on the current situation of operating costs and elaborated theoretical basis of this study-operational cost control in detail.Then the basic situation of A company based on the detailed analysis of company's cost accounting and cost control problems,design activity-based costing process,substitute the data,compare with the traditional cost accounting method,analyze the causes of differences,put forward the cost control countermeasure according to the result.Through the calculation,it is found that the cost accounting of A company will be more accurate after the implementation of activity-based costing.Through the improvement of part of the operation,the cost has reduction in some extent.Through improve part of the operation,A company cost control problem resolve in a certain extent with combination of cost control system,to provide a little reference for related industries.