Research On The Supervision Of Stock Market Based On The Protection The Interests Of Medium And Small Investors

With the development of the economy,the market competition is becoming more and more fierce.If enterprises want to gain advantage in the fierce competition environment,they should fully consider the cost control.Reliable and useful cost information can help enterprises to make correct decisions in many aspects,and can provide enterprises with accurate evaluation basis for business management.The traditional cost method can not provide more accurate relevant information.The activity-based cost method came into being.The activity-based costing method uses operations as the core,products consume operations,and operations consume resources.In this way,the operating costs are dynamically traced back.Using mathematical statistics and analysis methods,traditional costs are reclassified and calculated,and the costs can be more reasonably included in the product.Because the activity-based costing method has satisfied many shortcomings of the traditional costing method,many enterprises with better management foundation are actively trying to implement the activity-based costing method.The research contents of this paper are divided into six parts.Firstly,the background and significance of activity-based costing are briefly introduced,and the research methods and contents of activity-based costing are discussed.Chapter composition and the research situation and application background of activity-based costing(ABC)at home and abroad are analyzed in order to provide the theoretical basis for the writing of the article.Secondly,the concept of activity-based costing and a series of related accounting elements are introduced.At the same time,the accounting steps,basic principles and applicable conditions of activity-based costing are analyzed,and the similarities and differences between traditional costing and activity-based costing are compared.Furthermore,the activity-based costing(ABC)is analyzed in high-level decision-making and enterprise cost.The application of activity-based costing(ABC)in the process of management control and the analysis of the impact of activity-based costing(ABC)on enterprise management decision-making and the impact of ABC(activity-based costing)on management accounting system;Then,the application of activity-based costing in China is analyzed,and the theoretical research and application of activity-based costing in China are expounded from both internal and external aspects.At the same time,the problems encountered in the application of activity-based costing in China are summarized,and the feasibility analysis of the application of activity-based costing in enterprises and the corresponding measures to carry out the application of activity-based costing are detailed.Taking J Company as an example,this paper designs and designs the activity-based costing method of J Company.Conduct research.Through understanding the actual situation of J Company's application and design of activity-based costing,this paper analyzes the problems existing in the process of cost accounting,and compares the product cost of activity-based costing with that of traditional costing.The effect of the application design of activity-based costing method in J Company is analyzed effectively,and the conclusion is drawn.In order to provide a certain reference for the decision-making and cost control of the enterprise.