Research On Activity Cost Management Of YT Manufacturing Company

In the current rapid development of virtual economy,whether it is big data,or "Internet plus" has a positive impact on the economy.But the development of national economy can't rely solely on virtual economy.As general secretary Xi Jinping pointed out,"a country must have the right strategic choice.Our country is a big country.We must develop the real economy,promote industrial modernization and improve the level of manufacturing industry." Because manufacturing is the foundation and support for the rapid and steady development of national economy.The rapid development of China's economy and the source of solid income all depend on manufacturing industry.Similarly,manufacturing is also an important factor to measure the economic level of a country.In recent years,China's automobile manufacturing industry has been developing rapidly in recent years.The competition of automobile related manufacturing industry is becoming more and more intense.As a part of automobile manufacturing industry,tire industry is also unable to avoid competition.With the continuous development of tire manufacturing and production process,the proportion of manufacturing expenses is increasing.How to find a scientific way to find the cost of computation is particularly critical for production decisions.Therefore,the enterprise should not only pay attention to the cost of direct material consumption and direct labor cost,but also optimize the method of manufacturing cost collection and apportionment,in order to calculate the product cost more accurately.The activity-based costing method can help us calculate the cost of products more scientifically and accurately,and play a positive role in cost control and strategic planning for enterprises.The cost operation method is based on the operation process as the main line,divides the operation center,determines the operation motivation,reasonably calculates the product cost,and consummate the cost management system.On the basis of literature research and field research,this paper introduces the related concepts of Activity-Based Costing in detail,describes the current situation of cost accounting and cost control in YT company,and analyzes the problems of lack of management awareness of management cost management,lack of organization structure of cost management,and imperfect cost accounting process.At the same time,it puts forward some suggestions to optimize the cost accounting and improve the overall cost management of YT company.It is hoped that by improving the cost management system of YT,it can help and learn from other tire manufacturing enterprises.