Study On Cost Accounting And Control Of L Publishing House Based On Activity-Based-Costing

With the fast development of economic globalization,China's publishing industry is facing the dual pressure from market concentration and digital innovation.The competition is becoming increasingly fierce and in order to cope with market competition,cost reduction has gradually become the most direct and effective way for publishing enterprises to improve their core competitiveness and increase revenue.However,publishing enterprise has many problems in cost accounting and control,such as lack of strategic cost awareness,cost accounting without standardization and completeness,incomplete data and lagging information of ERP,and single cost control method.For that reason,taking L publishing house as an example,this paper tries to help publishing enterprises out of the dilemma from the perspective of cost leadership strategy.In the first place,the author deeply studies the basic method of cost control combined with the uniqueness of publishing enterprises and find out that ABC has unique advantages in cost accounting and control.In the next place,based on the organizational structure and book publishing process of L publishing house the author analyzes the current status,problems and causes of cost accounting and control specifically,and put forward a set of frame model of cost accounting and control.For one thing,by virtue of the advantages of activity-based costing,the resource consumption of the whole publishing house is classified and collected into the activity center,and reasonable and unique cost drivers are selected according to the uniqueness of the activity center to allocate the cost,so as to calculate the product cost.For another thing,starting from the major operation centers,and let administrators control the cost of each activity link in the activity center.In conclusion,it can not only ensure the accurate calculation of product cost,but also effectively put forward the safeguard measures for cost control,and put forward new ideas for cost control of publishing enterprises efficiently.