Application Of Activity-based Costing In C Online Game Enterprises

The popularity and rapid development of the Internet has made the online game industry gradually become the main consumption and entertainment hotspot of the young Chinese in the new century.The contribution and influence of the online game industry to the national economy and social growth are also increasing.These increasingly significant advantages and influences provide a good survival and development environment for the development of online game companies.However,as an Internet entertainment game company,online game companies generally choose a differentiated strategy before going online,and launch more distinctive online game projects and products after going online to obtain the recognition and favor of the majority of online game enthusiasts and players.However,due to the fierce competition in China's online game entertainment industry in recent years,enterprises must strive to reduce various operating costs in order to survive and better development,so as to survive and obtain in the fierce online game industry and market competition Own advantages.Therefore,one of the key points of the current development and operation cost management of online game companies is that we must strive to do a good job in the cost and operation management of online game companies,which is also an important purpose and significance of this in-depth study.On the basis of exploring the cost structure of the A game project of C online game company,this article puts forward the design concept of the operation cost method to the process of online game development and production.This article uses a variety of methods such as field research,case survey analysis,questionnaire survey,etc.to conduct reliable analysis and comprehensive calculations on the actual operation data of the C game company A online game research and development project,and calculates each operation cost in the process of online game development and production Thecalculation of the operation cost method reduces and restores the actual operation cost of online game products to the greatest extent,and provides some suggestions and guarantee measures for optimizing the cost management of online game companies.The research conclusions of this paper mainly include: the operation cost method is not only applicable to traditional manufacturing enterprises,but also to new Internet companies such as online game companies;the leadership can rely on the more accurate cost information calculated by the operation cost method to make more reliable and accurate Decision-making;when the operation cost method is applied,it can improve the project work flow and improve the project work efficiency on the premise of ensuring the quality of the project products,and at the same time,it can explore how to reduce the cost of the project products within a reasonable range;a standardized implementation principle The implementation process and safeguards can provide certain experience and reference for companies of the same type.