Research On Cost Control Of Sentai Landscaping Enterprises Based On Target Activity-based Costing

As China attaches more and more importance to the green environment,in order to efficiently protect the forest resources and nurture the forest assets,the reformed forest industry enterprises,in order to resettle the surplus workers and ensure the promotion of the " nature conservation project",set up Sentai Gardening Co.The company mainly produces public welfare saplings and operates with ecological construction as the main focus and economic benefits as a supplement.However,the company’s traditional crude cost control models and conventional cost accounting methods have been impossible to supply management with accurate cost data,inaccurate product costing data,inefficient cost control,and difficult for leadership to make correct and effective production and management decisions.In summary,enterprises need a more systematic and effective cost control system.At first,the analysis of the cost structure,cost control content and cost control process is done through a detailed knowledge of the cost situation of the enterprise,to find out the issues in cost accounts and cost control of the enterprise.Secondly,it explores the feasibility and necessity of target job costing approach in the company in accordance with the company’s actual condition.On that basis,the cost control program under the target job costing method is formulated,reliable job centers are defined,target costs are formulated,three products are taken as the main research objects,the differences between traditional costing method and target job costing method on costing data are compared;the differences between target costs and actual costs under the target job costing method are analyzed,and the conclusion that the target job costing method can be optimized for enterprise cost control is reached.The result of accurate production accounting and efficient cost control.At last,the expected effect of the program implementation is elaborated,and cost control suggestions are made,and reasonable safeguards are proposed to ensure that the target job costing method can be successfully implemented in the enterprise.It was concluded through the study that the target cost method in enterprise cost control can resolve the existing cost control problems of enterprises to a limited degree,raise the level of enterprise cost control from the viewpoint of cost accounting,control the cost from the full course of the production,and enhance the cost management of the enterprise.The paper has 15 figures,30 tables,and 50 ref.