Research On Cost Control Of W Enterprise Based On Standard Activity-based Costing

In recent years,with the development of the economic level,the number of catering enterprises has been rising step by step,and the pressure of market competition is increasing day by day.At the same time,the rise of prices and the increase of labor costs make life more difficult for small and medium-sized catering enterprises.In order to survive and develop,they must carry out scientific management,improve the level of cost control,reduce costs on the basis of stabilizing product quality and price,and enhance their own value.Choosing appropriate cost control methods,determining specific implementation steps,and perfecting relevant management system construction can point out the direction for catering enterprise managers.This thesis discusses the applicability of ABC in small and medium-sized catering enterprises,and builds a cost control system for small and medium-sized catering enterprises by combining my own work experience and first-hand business data.First of all,according to the cost of W enterprise,it can be divided into direct cost and indirect cost.The direct cost USES standard cost method,while the indirect cost USES activity-based costing method.Secondly,the standard cost card is made for the direct materials in the direct cost,the ideal cost of each dish is calculated,standard man-hour and standard price are determined by direct labor,and the direct material cost is reduced by 11.5%and the direct labor cost by calculation is reduced by 7.02%.Thirdly,indirect costs refer to activity-based costing and are reasonably allocated.Resources are allocated to activities through resource drivers and activities are allocated to each dish through activity drivers.After accounting,the total profit increases by 13.8%.Finally,by discussing the problems in the daily operation of W enterprise,solutions are proposed from the aspects of purchase,warehousing,sales and human resources.This thesis not only has theoretical guiding significance for catering enterprises to improve the accounting method of cost control,but also has practical significance for the cost control of this project.Theory guides practice,so as to enhance the overall core competitiveness of W enterprise,improve economic benefits,and provide reference for other catering projects.