Research On Quality Cost Management Of H Food Enterprise Based On Activity-based Costing

The food industry has been apid development in recent years because of China’s huge market demand,however,an increasing number of food safety problems are rising consumer concerns.Food safety issues has become a big obstacle to rebuild image of food industry.To open up a whole new perspectives for China’s food industry,the food companies should focus more on optimize the quality of cost management.In reality,some food companies have also made a bold attempt,but most companies has insufficient understanding of importance of quality cost management,and quality cost management of food industry is still at a groping stage.As it turns out,took a deep look at quality cost management in food industry has great value.Firstly,the paper has reviewed the dvelopment of quality cost,quality cost management and activity-based costing,and discusses the feasibility of introducing activity-based costing into quality cost management,all these achievements provides us with theoretical guidance for researching quality cost management based on activity-based costiing.Secondly,investigation is conducted on the H food processing enterprises in-depth,we found the shortage of the quality cost accounting,analysis and control of H food processing enterprises.In order to solve these problems,operating cost method is introduced into the quality cost accounting of H food enterprises.Thirdly,On the basis of current financial accounting system of H food processing enterprises,the design and implementation steps of the quality cost accounting system based on the activity-based costing method are discussed and the specific application is carried out.The total quality cost and the qality cost of each product in specific period are obtained.Finally,the quality cost data are analyzed systematically,and the improvement measures are put forward.The quality cost accounting system is based on the existing financial accounting system,it is easy to be executed.Using the activity cost method to collect and distribute the quality cost data,analyze and control the quality cost,not only solve the practical problems of H food enterprises,but also have some reference for similar applying of other food enterprises.