The Study On The Cost Control Of Port Enterprise Under Activity-Based Budgeting

As a new cost management method,Activity-based cost budget has a good guiding significance for the enterprise to carry out cost management,and its self-feedback mechanism has certain advantages to the preparation,execution and feedback of the cost budget.Based on the investigation of the Port Enterprise ——SX Company,this paper analyzes the existing cost control of SX company,finds out the problems in its cost control,and uses the activity cost budget method to find direction for the transformation of SX’s cost-control method.This paper makes a preliminary understanding of the theory of Activity-based cost budget,then combines the actual situation of the case,takes the container service module as the starting point,analyzes its cost control problem,and collates its operation flow to help it construct the Activity-based cost budget system.First of all,the basic situation of SX company is introduced,and then focus on its cost budgeting and assessment process,analyze the existing problems,find out the relevant points in cost budget,reflect the need for research.Activity-based cost budget combine every links of the cost budget management,include budget preparation and form design.Finally,this article put forward the corresponding solutions.