Research On Application Of Activity-based Standard Cost Method In B Domestic Waste Treatment Company

As the country attaches great importance to the development of environmental sanitation,the government continues to deepen the management concept of developing a green economy,and the sanitation market has entered a period of rapid development,how to effectively deal with domestic waste is an important task in city environment construction.Some domestic waste treatment companies in China are restructured by public institutions,the enterprise management follows the traditional model and they are used to receiving government orders to work.So that after the companies participate in market-oriented competition,they are not satisfied.In addition,the bid prices continue to decline,making it difficult for the companies to make a profit when the cost control is not effective.Therefore,establishing a reasonable cost control system to achieve costs reduction and efficiency increase is an important guarantee for domestic waste treatment companies to obtain economic benefits and achieve sustainable development.Based on the existing literature and theory,the purpose of this article is to design a set of cost control schemes for domestic waste treatment enterprises.The implementation of the schemes can help enterprises reduce costs and increase their competitiveness.First,by introducing the research background and research significance,this paper combs the relevant research,and puts forward the research content of this article.Secondly,this article elaborates the relevant theoretical knowledge,and then combines with the basic situation of Company B,the cost characteristics of domestic waste treatment are analyzed,and the problems of outdated management concepts and poor cost control effects are found.It proves the necessity and feasibility of the company to introduce an advanced cost control system.And then a cost control scheme is designed for Company B by using the activity-based standard cost method.Finally,this article selects the landfill process to simulate the design scheme.Through the implementation of the cost control,the cost problems are discovered,this article proposes improvement measures,and then discusses the guarantee system for the effective operation of the scheme,and draws the conclusion of the study.Through the simulation application of the cost control scheme,this article considers: activity-based standard cost control is applicable to Company B.By analyzing the difference between the actual cost and standard cost,the cost problems in operation unit can be quickly located.It can provide leaders with different perspectives and more accurate cost control information to meet the current management needs.An effective cost control system helps companies achieve the goal of reducing costs and improving efficiency,so that companies can develop better under the new background.This article hopes to lay a good foundation for the refined cost control of the company’s subsequent sub-projects by constructing a activity-based standard cost control scheme,and at the same time it can provide a reference for other similar enterprises to design and improve the cost control system.