Case Analysis Of Media Enterprise Cost Control

With the great development and prosperity of China's cultural market and the impact of the Internet on the media industry,the reform in the field of cultural media has become more profound and the market competition has gradually intensified.However,in the face of such challenges,Chinese media enterprises are accustomed to using the old cost control mode.Relying solely on the traditional extensive cost control mode is no longer suitable for today's highly customized production mode in the media industry and cannot meet the management and decision-making needs of their long-term development.Therefore,it is necessary to discuss how to improve the former cost control model of media enterprises.This paper mainly uses the literature research method combined with the case study method to summarize the literature research data of domestic and foreign researchers on the concepts of management accounting,value chain and cost control tools.On the basis of the theory,it firstly analyzes the development status of traditional media,and the cost control status and common problems of media enterprises.Then,it introduces the news media as the research object to carry out a specific case study.Through the analysis of the cost control situation of news media in China,it is found that the company lacks management accounting concept,so the cost control system does not match the current production and operation mode of the enterprise,making the indirect cost easy to be ignored and lack of long-term nature.According to the Huawen media business characteristics,based on the value chain cost control system: to value creation chain inside the company and its industry value chain upstream and downstream of carding judgment,clear to strengthen cooperation with upstream suppliers and downstream customers advertising business,an active industry upstream and downstream linkage synergies,strive for big customers cooperation opportunities,increasing the cost of each link control;Improve the cost control system,introduce the target cost method to manage the project cost of activities,and use the activity-based costing method to calculate the indirect cost of advertising business to ensure the collection of advertising and offline activity business cost is objective and real.Finally,this paper comes to the following conclusions: from the perspective of management accounting,the construction of the cost control system based on the value chain can help Huawen media to find out the key links of its own cost control,and further improve and optimize the cost management model;The target cost method is introduced to optimize the competition in the market,and the cost control is used to drive the optimization of the whole business.ABC can further reasonably and truly allocate the cost generated by advertising business and provide more objective and accurate cost information for management decisions.Through the comprehensive application of a variety of management accounting tools,we help Huawen media to solve the problem of cost control,gain advantages in the market competition,and constantly create value for long-term development.