Research On The Application Of Activity-based Standard Cost Control In L Enterprises

In recent years,China's electronic information industry has developed rapidly and gradually become the most important electronic information production base in the world.Printed circuit board is also known as the "mother of electronic products",is the bridge connecting the circuit and electronic components,It is applied in the fields of communication and navigation,automobile electronic components,and consumer electronics,it is an essential electronic components in modern electronic information products.At present,most printed circuit board manufacturers use standard cost method to calculate costs.They only focus on the analysis of results and lack process control.They focus on direct cost control and lack of analysis on indirect costs,which is not conducive to the competitiveness of printed circuit board companies Promotion.As customer demand for products becomes more personalized and diversified,PCB manufacturers must be able to quickly respond to the market and provide customers with multi-variety,small-batch,multi-batch products at a low cost to make them competitive in the market.How to accurately control the cost and improve the scientific decision-making ability of enterprises is a common problem faced by China's manufacturing industry after the upgrading of customer demand.Therefore,taking the cost control optimization problem of printed circuit board industry as the research object is of great significance for the research on the cost control management of manufacturing enterprises.In this paper,through two theoretical studies of standard cost method and ACTIVity-based costing method,the advantages of combining standard cost method and activity-based costing method are explored to form a new cost accounting method(standard activity-based cost method),and adopts the method of case analysis to select L enterprises in the printed circuit board manufacturing industry and analyze their cost control status and problems in the cost control process.At the same time,in order to improve the accuracy of cost accounting and solve the problem of enterprise cost control,the paper puts forward the application of activity theory to the original standard cost method,and concretely explains each link and operation flow of implementing this new cost accounting method.Through the comparison between the activity-based standard cost of unit product and the standard cost of unit product under the traditional cost method,the author analyzes and finds out the reason for the large error of indirect cost distribution and the existence of cost transfer under the traditional cost method.This shows that setting standard costs based on the idea of operation management can improve the scientificity and rationality of standard cost setting.Standard cost formulation based on activity-based center is more conducive to the dynamic control of cost,and can provide accurate information for product pricing,product structure optimization and other aspects of decision-making.Finally,this paper also proposes the safeguard measures based on the application of the standard cost method of operations.This research will help improve the cost management level of enterprises and improve the competitiveness of enterprises in the market,which will have a positive impact on the acceleration of the modernization of production and operation of China's manufacturing industry.