The Application Of Activity-based Costing In CJ Press

In recent years,with the increasing degree of electronic informatization,the cost of labor and paper have risen sharply.In addition,the sudden epidemic situation in 2019 has affected the publishing cycle of traditional publishing industry to continue to lengthen,the offline sales revenue has dropped sharply,and the profit margin has gradually shown a downward trend.In order to restore economic vitality and quickly pass the cold winter of publishing,local governments have successively introduced a greater amount of support policies,which is undoubtedly a new challenge and a new opportunity for most traditional publishers.However,faced with such an economic environment,the modern enterprise system of most publishing houses is not mature,and the cost accounting method of books is single and relatively backward,which can not match the life cycle of books from topic selection,compilation,printing,publishing and scrapping.As the core problem of production and operation,cost accounting restricts the long-term development of enterprises and makes it difficult to to stand out in the intense market environment.Due to the high degree of mechanization,multi varieties of mass production and high indirect costs,these characteristics are in line with the scope of application of ABC,and the integration of product life cycle perspective can solve the problem of mismatch between accounting cycle and production cycle of books.Therefore,this paper takes CJ publishing house as an example to design a set of life cycle activity-based costing accounting system for CJ publishing house by expanding the cost coverage range of ABC,so that the cost accounting information covers the whole product cycle of books.And this paper innovatively takes each stage of the life cycle as the basis of ABC center division.At the same time,the cost data of best-selling book M and unsalable book N are taken as reference standards.This paper compares the cost of book M and book N under the traditional cost method,the cost of book M and book n under the life cycle activity-based costing method,and the cost changes of book M and book N under different accounting methods.This multi-dimensional analysis based on the perspective of product life cycle activity-based costing.Finally,some safeguard measures are put forward for the effective operation of product life cycle activity-based costing in CJ publishing house.