Study On The Cost Manufacturing Control Of Yunsheng Company

With the developing of information technology application and the increasingly fierce market competition,there are great changes in business environment,the traditional accounting cost allocation method can not correctly reflect the real cost,bring to the enterprise cost management of a series of negative consequence.How to combine the enterprise actual situation,formulating effective cost control strategy,is an urgent problem in the fierce enterprise competition.In domestic,especially in the plastic soft packaging industry,influenced by the size of the market and the concept of the manager,still adopt the traditional method for cost accounting,which result an incorrect and reasonable consequence,and the manager can not get valid data information.This essay is based on the plastic soft packaging processing industry,taking Yunsheng plastic packing enterprise as the research object,and studying the partition of activity center and the option of the cost driver,which offer the assistance for the plastic industry in our country.The innovation of this paper lies in that the author calculate the result of cost accounting which is different from the traditional accounting method,according to the production process of plastic processing industry,with tracking and investigating,which offer help for the enterprise decision makers.This paper first illustrated the significance of the research and the development of the activity-based costing,and then introduced the related theories of cost control and activity-based costing.The third part analyzed the present situation of cost control of Yunsheng company,and the forth part established the cost control project based on the activity-based costing.Finally,this paper summarized the implementation condition and objectives for Yunsheng company to use the activity-based costing system.