The Application Of Activity-Based Costing In L Nutrition Company

In recent years,due to the encouragement of policies and the enthusiasm of the market,the nutrition industry has developed rapidly and corporate competition has become increasingly fierce.L Nutritional Products Co.Ltd.is small in scale and is in a period of rapid development.The company has a wide range of products and different production processes.The production equipment used is high-end and intelligent,but the cost accounting method currently used is important for cost comparison.The allocation of manufacturing costs is not accurate,which leads to the current cost information of the company is not true.And the activity-based costing method allows companies to obtain more accurate product costs through more accurate allocation of manufacturing costs,and then make more appropriate business decisions.This paper mainly selected L nutrition company as the research object,and carried out preliminary research on the application of activity-based costing in the nutrition industry.Firstly,it analyzes the current cost accounting and management status of L Nutrition Company,discusses the limitations of its existence,and the necessity and feasibility of introducing the activity-based costing method.Then,by combing the operation process of L Nutrition Company,according to the production process of different products,determine the various operations,reasonably divide the operation center,determine the relevant cost drivers,and complete the distribution of manufacturing costs based on this,and establish a complete operation.Cost method application.Combined with the specific cost data of the enterprise,the scheme is compared with the traditional cost method,and the difference between the two is compared,and the difference is analyzed.Finally,the application effect of the activity cost method L nutrition company in cost control,product pricing and product structure was discussed,and relevant guarantee measures were proposed.The research in this paper finds the feasibility of the application of the activity-based costing method in the nutrition industry.The application process provides a reference for the application of the activity-based costing method in the entire nutrition manufacturing industry.