| With the enhancement of China’s comprehensive national strength and the change of residents’ consumption concept,as well as people’s new understanding of health in the era of epidemic,the medical and health food industry has gained unprecedented development space and gradually become one of the sunrise industries in China in the future.However,due to the entry of advanced enterprises at home and abroad in recent years,as well as the emergence of new technologies and new sales models,the competition in the health care industry is gradually fierce,the profitability and profit level of small and medium-sized private enterprises in the industry continue to decline,and the production and operation are struggling;Moreover,as the sales market and channels have become stable,it is difficult for enterprises to increase their sales scale and operating income significantly;At this time,cost management based on accurate cost information is crucial for the survival and development of enterprises.The level of cost not only affects the profit level of enterprises,but also affects the strategic direction and business planning of enterprises.Only by properly implementing activity-based cost management and obtaining effective and accurate cost data can the enterprise management make scientific and reasonable business decisions,continuously promote and improve the enterprise management level,and provide guarantee for the survival and development of the enterprise.This paper uses the methods of literature analysis,case analysis and field research,with the support of cost management theory,strategic cost management theory,value chain theory and activity-based cost management theory,to study and analyze the current situation of S company’s cost management.At present,the operation and development of S Company is restricted by the internal backward cost management:the traditional cost accounting method is still used for cost accounting,and the labor cost and indirect manufacturing cost are evenly distributed through the output quantity of products,resulting in the inconsistency between the product cost data and the actual operation cost,and affecting the cost management matters such as cost budget,cost control and analysis,which is a serious problem of cost management.In view of the current cost management problems of S company,based on ABCM,we designed the optimization scheme of activity-based cost management,built the cost management system including activity-based cost accounting,activity-based cost budget and activity-based cost management decision-making,divided the resource drivers and activity drivers for the process flow of various products of health care products enterprises,and completed the design optimization of activity-based cost management system for cost accounting,budget,analysis and assessment,Finally,the activity-based cost information of activity-based cost management is applied to the production decision,product profitability analysis and product pricing decision of S company,and relevant safeguard measures are put forward from the aspects of prior planning,in-process control and post-management application of the implementation of activity-based cost management to ensure the implementation and implementation of the activity-based cost optimization design scheme of S company.This paper studies the specific application of activity-based cost management in the health care industry,builds a comprehensive activity-based cost management system,provides more accurate activity-based cost data,fundamentally solves the current cost management dilemma of S Company,and maintains its sustainable competitiveness in the health care industry.At the same time,the implementation of activity-based costing can bring practical reference to other companies in the health care industry and promote the cost management level of the health care industry or similar enterprises. |
