Research On The Application Of The Cost Management And Control Scheme Of Beidahuang Grain Group Based On The Activity-based Costing

The concept of cost control has been taking off in business management since China established and gradually improved its socialist market economy.More and more companies have begun to refine the content of cost control by directly expanding the scope of cost accounting and strengthening the requirements for timeliness and accuracy of accounting information.Many companies have greatly improved their awareness of cost control and have taken it as a core step in business management.They also came to realize that the improvement of cost control is able to help expand economic results greatly and promote long-term and stable development of enterprises.At present,many logistics and transportation,iron and steel manufacturing enterprises in China have begun to adopt a cost control measure based on the application of the activity-based cost method,which has also had a positive effect on enterprises to a certain extent.The concept of management and control is still in a backward position in terms of ideas and applications,making it impossible for this type of enterprise to truly associate its own benefits with cost control.The activity-based costing method can not only improve the accuracy of cost accounting,but also identify the key factors that affect the cost of a certain stage through its own characteristics.Based on this calculation,most enterprises can adopt more accurate measures.The effective cost management and control measures of our own have finally achieved the positive results of reducing costs and increasing efficiency.Therefore,in the current competitive environment,it is of great significance to the stable development of grain production enterprises to apply the activity-based costing to achieve more effective cost control measures.This article will use the inductive method and case analysis method.First,the article gives a comprehensive review on the current domestic and foreign research status of related theoretical foundations,such as activity-based costing and cost control.Using Beidahuang Grain Group as an example,analyze the current situation of Beidahuang Food Group's cost control Stage,and then verify that it is suitable for detailed control by applying the ABC method.Secondly,based on the production and processing process of Beidahuang Grain Group's products,theactivity-based costing is used to finely divide the process,and then the costs incurred in each operation process are accurately calculated,and then aggregated into the final product cost.The standard cost and the activity-based costing The calculated cost data are compared for differences,and an operation cost management and control plan suitable for the actual situation of Beidahuang Grain Group is developed based on three aspects:pre-forecast,in-event control,and post-event feedback,and try to apply it.Finally,it puts forward specific guarantee measures for Beidahuang Grain Group to successfully implement cost management and control based on activity-based costing,and hopes to show some enlightenment to similar enterprises.The author of this paper believes that enterprises whose production steps are complicated and production cost accounts for a large proportion in all costs,should adopt activity-based costing to achieve precise management and control,so that it can be familiar with the true situation of cost consumption and show the source of cost generation.Targeted solutions to control issues.That is,from the perspective of operating costs,implementing accurate cost management enables enterprises to achieve effective cost management and control,improve their competitiveness in the market,and promote their long-term stable development.