Research On Problems And Countermeasures Of LY Company's Cost Accounting

With the development of economic integration around the world,the competition of enterprises becomes more and more intense,so the profit space of the enterprise becomes narrower and narrower.Cost accounting is particularly important at this time,and choosing the appropriate accounting method is the basis for obtaining accurate cost information.Enterprise evolution mode of production mechanization,leads to a decline in the proportion of labor costs,and indirect proportion rising production cost.The traditional cost accounting method in a certain extent,distorted the cost information,and can't reflect the actual cost of products,not for business leaders to provide scientific and accurate cost information,influence enterprise's product pricing and decision making.The Activity Based Costing method(ABC)is a more scientific method of cost accounting,which is based on "job consuming resources,product consumption homework".It through the recognition and measurement of operation and the consumption of resources,the operation is based on the distribution of the choice of the reasonable cost drivers,according to homework cost drivers to homework assigned to products,make up for the traditional cost method in cost accounting allocation is not reasonable,the collection is not complete makes the product more accurate cost information,has played a good application value in manufacturing enterprises.LY company is a medium-sized production flue products manufacturing enterprises,with mechanization and automation of production lines,but companies are still using the traditional method in cost accounting,cause such as cost accounting information is inaccurate,incomplete,affected the enterprise product pricing decisions and production plan,and many other problems.Therefore,this article will this question as the breakthrough point,the operation cost method to replace traditional cost accounting method,so as to provide a more accurate cost information for LY company,for the enterprise cost management,leadership,decision making,such as the provision of the required data,allowing it to benign operation,to achieve its sustainable development,for improvement to provide some reference for similar enterprise cost accounting.Firstly on the concept and characteristics of homework cost method were expounded,the operation cost to illustrate the basic principle and calculation process,points out that the implementation of homework cost method in manufacturing has practical significance.Then analyze the present situation and problem of the existing cost accounting of LY,and find out what causes it.Finally,according to homework cost method to implement principle and process,the cost accounting data of the existing use of homework cost method in the product cost accounting,and comparing with the results and the traditional cost accounting method of analysis,points out that the homework cost method in the aspect of product cost calculation accuracy of advantage.Finally,the paper is summarized,and the application of the method of operation cost in our country is prospected.