Research On Application Of Company A' Cost Management Combining Standard Costing Method With Activity-based Costing Method

With the developing of our society and economy,the reform of our market economy system is constantly deepened.In this background,the changing of enterprise internal environment is facing a very big challenge.A company's products profitability gradually reduced,the company reduced profits.In order to achieve the advantages in the increasingly competitive market,it is necessary to develop a scientific and reasonable cost management method.In order to maintain their own survival status in the long and intense competition,enterprises should pay close attention to the development prospects of the whole industry.At the same time also focus on the development of their own enterprises,find and solve the enterprise in the cost management process problems.On the basis of a large number of domestic and foreign research results,this paper expounds the theoretical basis of standard cost method and activity cost method,at the same time,it analyzes the production characteristics and cost management status of A company's products at present,and finds out the shortcomings of the present cost management:there are manufacturing cost disparity deviation,cost control is general,lack of effective cost management execution and other issues.Based on the above-mentioned problems of the company's cost management,the characteristics of standard cost method and activity-based costing are discussed and compared,By analyzing the necessity and feasibility of using the standard cost method and the activity-based costing method in Company A,preserving the advantages of the two cost methods in cost processing,we use the operating cost method and the standard cost method of combining the way to control the cost of business and management.In the implementation process,first use the standard cost method of the product directly to the material and direct labor cost processing,and then use the theory of operating cost of the distribution of product manufacturing costs,based on the comparison of the new cost method and the cost of the product under the traditional cost method,the difference analysis.Finally,the relevant safeguard measures of this method are put forward,and the thesis is summarized and analyzed.