The Research Of Cost Control System Based On ABC In HT Company

With the rapid development of economy and the progress of information technology,our country is accelerating the integration of international economy.And the traditional cost accounting method gradually because of the diversity of enterprise production and production of complicated process will not be able to objectively reflect the enterprise production cost,this paper expects to HT company as an example,through the study of homework cost method to the enterprise management to provide a more accurate and comprehensive cost information help,improve enterprise management efficiency,meet the needs of enterprise development.Based on the theory of operation cost and cost control,this paper makes a preliminary study and discussion on cost control of HT company.Firstly,the paper analyzes the generation and development of ABC,basic features,principles and basic steps,and describes the application of ABC to enterprise cost control.Then,the cost control analysis is carried out for HT company.Including the basic information of the company,the production process and characteristics of the company,the current situation and problems of the company’s cost control.Secondly,design HT company based on the cost control system of ABC.Including the design and implementation of the cost control system,the design principles of the cost control system,the design of the cost control system and the specific description of the cost control system.And practice research on cost control system of operation cost.Contents include the preparation before the implementation of cost control system,operation cost standards,the actual operation cost calculation and analysis of the differences with the traditional method to calculate,And the improvement measures are put forward in the analysis of the operation..Finally,the paper sums up the guarantee measures of cost control system in the company,and puts forward reasonable Suggestions for enterprises to use ABC to carry out cost control.