Research On Cost Accounting And Control Of R Company Based On Activity-Based Costing

In recent years,my country’s economic development level has continued to improve,which has promoted the development of the food production industry to a certain extent.At the same time,the pressure has continued to increase,and the entry of foreign high-end food brands,the repetition of the epidemic,and the increasingly diversified consumer demand have caused domestic food production enterprises to grow slowly.In this case,if food production companies want to improve their profits,they need to strengthen internal management,focusing on "reducing costs and increasing profits" as the center,and formulating the correct business strategy.In this paper,R company is taken as the research object,and based on the corresponding theory,a systematic study is carried out for R company by consulting literature and other methods.The first part of the paper introduces the background and significance of the research,and summarizes the current research results on activity-based costing,cost accounting and cost control through in-depth reading of a large number of domestic and foreign documents.The second part introduces the related concepts and theories in detail;The third part focuses on the composition of company cost,analyzes the current situation of company cost accounting and control,obtains the problems existing in company cost accounting and control,and analyzes the necessity and feasibility of implementing activity-based costing.The fourth part of this paper is the design and construction of cost accounting based on activity-based costing.Its main content is to design an activity-based costing scheme in combination with R company’s production process,and accurately calculate all kinds of activity costs and product costs.As the last part of this paper,the fifth chapter analyzes the cost control of R company in detail and puts forward its control strategy.