Research On Y Company's Cost Control Based On Activity-Based Costing

Activity-based costing(ABC)is an advanced idea and method with indirect expenses as the object of collection.With the diversification of enterprise product types,Faced with the rising food price in China and the increasing production cost,many small and medium-sized flour processing enterprises have closed down.Therefore,flour processing enterprises need to find a more suitable method for cost accounting.This paper expects to take Y company as an example to provide more accurate and more comprehensive cost accounting information to the management of flour processing enterprises through the study of activity-based costing,so as to improve the operating efficiency of enterprises and meet the needs of enterprise development.Based on the perspective of "operation concept" unique to the problems of flour processing enterprise cost accounting review,field interview and case analysis and the research methods,carefully collected the homework cost method and the theory of cost control,the cost accounting of Y company has made the preliminary research and discussion.First of all,this paper introduces the generation and development of activity-based costing,as well as the research status,principle,basic ideas and structural framework of this paper.Then,it introduces the basic situation of Y company,including the organizational structure,production process and cost structure.At the same time,it analyzes the status quo of the company's production process and cost control as well as the existing problems in the current cost accounting.Secondly,the principles and advantages of ABC in company Y are analyzed,and the system of ABC in company Y is designed.Combined with the data of company Y's actual investigation and processing,the accounting results of company Y under ABC are obtained.Through the comparative analysis of the results of the two accounting methods,it can be found that the results obtained by the ABC of company Y are more accurate and can better reflect the cost status.By determining and dividing the activity center,Y company's cost control can be reflected in advance,during and after the event,and the problem of cost increase can be solved to a certain extent,providing some reference for flour processing enterprises.Finally,the article summarizes the ABC cost control system in the implementation of the company's recommendations.At the end of the paper,the development of activity-based costing is prospected.The cost information provided by activity-based costing is relatively comprehensive,and it is applicable to a variety of production enterprises,so the development space is very broad.