Application Research Of Activity-based Costing In GD Company Cost Control

This study around the homework cost method in the application of cost control research,how to use the homework cost method to realize the enterprise cost control as the research target,in the study phase,deep interview method with the method of literature analysis,case analysis,comparative analysis and quantitative analysis,the study phase based on a literature analysis of homework cost method,cost control and so on basic theory and concept to research,elaborated on the discrepancy between the traditional costing and activity-based costing method,then to carry out the homework cost method applied research,in order to make results more practical application value and in the industry have a certain universality,Survey method combining case analysis to GD company as the research object,based on GD company’s current cost control,including business process,cost control,cost composition and distribution of analysis and study on the analysis of the status quo of the homework cost method used in GD company cost management after the necessity,feasibility,GD company operating cost method in the cost management of scheme design,including the preparation and operation nature of classification,the cost control system design and implementation scheme,and 1 month after the implementation of homework cost method,the homework cost method of cost control effect to make analysis,In order to give full play to the effect of activity-based costing(ABC),the author puts forward some Suggestions for activity improvement and measures to guarantee the implementation of ABC control system.This research conclusion for GD company cost management,such as lack of cost accounting system,the product cost information distortion,the product cost information is not enough system problems,according to the above problem,by implementing the homework cost method 1 month,to carry out the homework cost method to control the operation of the system framework,has realized the product reasonable pricing,cost effective forecasting,profit analysis,at the same time to ensure the smooth implementation of the can do a cost control system,establish perfect cost control system,strengthen cost budget constraints,establish the quality cost control,the norm cost management,the implementation of department responsibility,combined with the performance assessment and system implementation and at the same time,It is also important to recognize the challenges posed by the implementation of activity-based costing.Through this study,the author views for the enterprise implementation of homework cost method,is effective to improve the cost control,establish an effective approach to the enterprise cost control system,can promote the enterprise reasonable pricing,product cost effective prediction and accurate analysis of profit,but the implementation of homework cost method,also need to clearly recognize the homework cost method,may lead to the uncertainty of the implementation of the higher costs and benefits,at the same time to carefully choose the cost drivers,and paid close attention to the homework cost method after implementation for the effects of enterprise income tax,which need to combine enterprise oneself circumstance,adjust measures to local conditions applied homework cost method,Avoid bringing bad influence to the enterprise.