Study On Cost Control Methods Of YC Company

With the continuous development of market economy,the competition among enterprises is also increasing.Since the financial crisis in 2008,the small manufacturing enterprises in China have been facing a difficult survival and development under the double attack of the macroeconomic depression and the difficulty of micro-economic financing.Small manufacturing enterprises are the main driving force of China's economic development.They play an important role in stimulating market vitality,promoting employment and promoting economic development.How to improve the profits of small manufacturing enterprises and promote the development of small manufacturing enterprises need to be solved urgently.Based on the above research background,this paper combines YC company's actual situation,on the basis of combing YC company's product and production characteristics,the company's financial situation and the problems found in cost management summarizes and collates the necessity and feasibility of adopting activity-based costing in YC company,and constructs the company based on YC company's financial data.Activity-based costing accounting model.Through the comparative analysis of the effect of Applying Activity-based costing method and traditional costing method in YC Company,it is concluded that the cost calculated by activity-based costing method is more accurate than that calculated by traditional costing method-Finally,according to the implementation of Activity-Based Costing in YC company,the paper puts forward some risk prevention measures,which can provide a more advantageous method for cost accounting in YC company.This paper is the application of Activity-Based Costing in YC Company.The author hopes that this study can provide feasible suggestions for the application of Activity-Based Costing in toy manufacturing enterprises.It is helpful to the research on cost accounting of teaching toy manufacturing enterprises.