The Optimizational Study Of Standard Cost Method Based On Activity Base

As competition between enterprises becomes more and more day-to-day,as a manufacturing enterprise,the favorable protection of enhancing the competitiveness is to obtain a cost advantage,which requires more cost-effective management and accurate cost information.In the new economic environment,the development of science and technology and the extensive use of information technology make the common cost increase greatly,the labor cost is declining,and the customer is satisfied with the individual from satisfying usability.The phenomenon forced manufacturing enterprises to change the traditional mode of production: a single large quantities of production to small quantities and more varieties.Therefore,in this form,the cost control of manufacturing enterprises to follow the production structure of the simultaneous change,through scientific and effective way to reduce product costs.The traditional standard cost method of the prior plan,the control of things,after the evaluation and according to the standard and the actual analysis system can strengthen the cost management,improve the economic efficiency of enterprises play an important role.However,it also has some limitations,such as: only concerned about the results of the product itself,the apportionment of indirect costs unreasonable and other issues.The activity-based costing method provides a more reasonable idea for the apportionment of overhead costs,but the activity-based costing method only reflects historical cost information and can not provide the cost difference information needed for management.Therefore,combining the advantages of both,the standard cost method based on the job base is formed,which can obtain more accurate cost data and obtain the cost difference information needed for management,which is beneficial to the management decision.It is necessary to improve the traditional standard cost system by establishing the standard cost method based on the operation basis,which is to improve the traditional standard cost system.This will not only guarantee the control advantage of the standard cost method in the direct cost processing,but also make better use of the activity cost method.Cost for more accurate control and distribution.It abandoned the product as the core of cost management,but the operation as the accounting object,and then develop standard costs,through the standard and the actual operating costs of the comparison to find out the reasons for the differences.From the perspective of operation,it can provide the basic guarantee for the long-term cost control system of enterprise strategy,form a complete and comprehensive cost control system,and provide an important way for modern enterprise cost control.In this paper,combined with the actual case of C water company,the company's traditional cost control aspects of the problems,constructively put forward a solution.On the basis of the full analysis of the whole process of the company,the work is divided and the standard is established around the operation center to construct the standard cost control system based on the operating basis for the company.It is the cost accounting and control of the company Provide a new optimization ideas.At the same time,for other enterprises,the new cost management method has some reference and reference significance to further optimize the enterprise's cost control system and promote the improvement of enterprise's economic efficiency.