Warranty Cost Forecast And Financial Accounting Method For Initiative Cost Control In Consumer Electronics Industry

With the wild use of smart phone,the mobile internet push Consumer electronics industry developing rapidly.Warranty service is the connection between the manufactures and customers,become more and more import to the companies to gain the customers' loyalty.The increasing competition and customers'higher requirement makes the cost control become much more difficult.How to get timely and precise warranty cost forecast to support the company's decision under higher time pressure and how to do the cost control initiatively and dynamically together with the Outsourcers,which bring new problem and challenge to the cost management teams.The generation of the consumer electronics industry is very fast,and the parameters of the maintenance cost will change greatly with the progress of technology and management.In order to better serve the business decision,the calculation and withholding of the warranty cost requires the ability of dynamic adjustment and correction.In most cases,the consumer electronics industry needs to outsource most of its warranty services.In order to form an interested party with the outsourcing contractor and build up the industry ecological environment facing the user demand with the end consumer,the manufacturer needs a set of assessment and incentive system which is beneficial to the dynamic cost control.Such a system requires a self-iterative and self-learning cost information system within the enterprise,as well as among stakeholders.Starting from the requirements of active cost control,this paper analyzes the composition and information sources of the maintenance cost in the consumer electronics industry.It provides the enterprise practice plan for setting up the development cost information system.From the angle of cost accounting,this project combines cost accounting system with warranty service information system and assessment system,and puts forward the key points and methods of cost control in each link.In order to reconstruct framework of enterprise management accounting,the implementation of active cost control,so as to use the new management methods and information technology to improve under time pressure and cost control ability,to enable enterprises to obtain the cost advantage in the market competition and provide the reference.