Research On Cost Control Based On Activity Based Costing In YBS Woods

In the current market economy environment,competition among companies is getting fierce,and cost tightening has become an important means to increase the competitiveness of goods.The focus of the leaders of some enterprises has gradually shifted from increasing the production quantity to paying attention to the direction of cost control.It is particularly important whether the cost calculation of products can reflect the real cost of products.Indirect costs of products in cost accounting account for a relatively large proportion of product costs.If indirect costs are apportioned according to the allocation standards of fixed units such as production hours,the actual cost information of the company’s production will not be reflected correctly.The costing method establishes different operation centers according to different stages and different characteristics of the production process of enterprise products.Operational drivers are determined according to operational characteristics.Concentrate work consumption through resource consumption.Concentrate work costs through work consumption situations.Then,the cost of work is distributed among the cost objects.Comparing the gap between activity-based costing and traditional costing can provide more accurate and scientific data for indirect cost allocation,so as to make the cost information of enterprise production more accurate.YBS Wood Industry Co.,Ltd.is a small and medium-sized industrial enterprise focusing on the production and processing of wood products.Its main projects determine its cost structure,and raw materials and labor account for a large proportion of the cost.Therefore,in terms of accounting cost accounting,a single standard is used to roughly allocate the indirect expenses,which makes it unable to accurately reflect the product cost information of the enterprise.This article first briefly introduces the relevant theoretical knowledge about the homework cost method,and the domestic and foreign research results of homework cost method in different industries.Application of YBS wood industry company operation cost method to analyze the feasibility and necessity.Select wooden chopsticks,toothpicks and tongue depressor to take three different types of wood products as sample products.By listing the current accounting methods of the company for the three sample products,analyze the cost structure of the sample products,and find the limitations of the current accounting methods adopted by the company from the data analysis.Then,based on the activity-based costing method,the application of the activity-based costing method in the enterprise is designed.The manufacturing expenses are apportioned according to the activity-based costing method,and the total production cost and unit cost of the sample wood products can be calculated.The advantages of activity-based costing are compared with the existing accounting methods of the company.At the end of this paper,according to enterprises in the implementation of activity-based costing in further research problems,the corresponding solutions are provided.