Research On Cost-control Optimization Of XX Manufacturing Company Under Amoeba Management Accounting Model

At present,the manufacturing industry has overcapacity,the market environment is changing rapidly,and the manufacturing industry as a whole is in a difficult period,so it is very important to strengthen the internal cost optimization management.Under the existing cost control methods,the cost control of XX auto parts manufacturing companies(hereinafter referred to as XX manufacturing companies)is more difficult due to ex post accounting and excessive waste of resources,and the application of amoeba management accounting model to cost control,after dividing cost accounting into several small links,actively helps XX manufacturing companies to improve cost efficiency,but still needs to improve some problems in use to further improve the cost efficiency of XX manufacturing companies.Therefore,studying the effectiveness and problems of amoeba management accounting model in the cost control of XX manufacturing companies will further improve the new cost of XX manufacturing companies Optimized control system has theoretical and practical significance,especially for other manufacturing companies.even manufacturing companies have obtained useful references and references to help them improve their competitiveness through complete cost control.This thesis first introduces the current cost control system and method of the XX manufacturing company after the field investigation and implementation of the Amoeba management accounting model XX the experience of the automobile parts manufacturing company,and analyzes the existing problems of the current cost control model,and demonstrates the feasibility and conditions of implementing the Amoeba management accounting model in the XX automobile parts manufacturing company,then the implementation process of amoeba management accounting model in XX manufacturing companies is described,and the cost control methods used in the implementation process of amoeba management accounting model introduced by XX manufacturing companies are explained in detail.Then the cost control effectiveness of amoeba management accounting model implemented by XX manufacturing companies is analyzed from the point of view of cost-benefit.Finally,the problems encountered by XX manufacturing companies in introducing amoeba management accounting model are put forward.According to the research,the management accounting model of amoeba solves the lag problem in cost control,and changes from ex post control to whole process management in the whole process before,during and after the event,and cost control becomes more obvious,thusenhancing the market competitiveness for XX manufacturing companies.Aiming at the problems that appear in the implementation of amoeba management accounting model by XX manufacturing companies,it can be improved by breaking the barriers of communication between amoeba levels,adopting the market reverse push pricing method and improving the assessment and evaluation mechanism of amoeba training.The conclusion of this paper is to improve the manufacturing industry The new cost control optimization is of both theoretical and practical significance,which can also be useful reference for other manufacturing enterprises.