The thesis adheres to the standard low volume injection molding of close integration of theory and practice, the key use of the following ways: First, the case study method. The whole article considers the research object, selects the new project specific real data information, finds the problem and points out the systematic solution. Second, the literature analysis method. According to collect and read the article a lot of variable cost method, cost control, outer packaging field, processing manufacturing industry and other fields of reference, to bring reference to the analysis in the text. Third, the field investigation method. To suya fragrance member to carry out communication, for scientific research real problems to give real statistics. Fourth, the comparative analysis method. In the text will also implement the variable cost method under the measured costs and the traditional type of costing costs to carry out a comparison, according to the more statistical analysis method to make the advantages of the variable cost method more and more prominent, beneficial to cost managers to understand the method, and then the implementation of more successful.
Part I, Introduction. The key noise cancelling earbuds tells the current situation of the development trend of the packaging industry discussed in the paper, the problems encountered in the development trend, the introduction of the variable cost method and its practical significance, sorting out the original scientific research results related to the variable cost method, and indicating the research ideas and general structure adopted in the paper.
In the second part, the basic job cost accounting software theory is laid down. This chapter mainly introduces the basic theory of variable cost method in detail, the definitions and basic concepts related to the operation cost method and its comparison with the traditional style cost method.
The third part, the introduction of the example company and the deficiencies of the current standard costing management system, the importance of the variable cost method introduction and feasibility study.
The fourth part is the design of the variable cost method. From the process of mastering the company's production and manufacturing operations, the core of work and operations are clarified by integrating the characteristics of the company and the field, and the network resources are spent according to the cost motive to account for the goods according to the work, and the conclusion is analyzed quantitatively compared with the production costs measured under the traditional cost method to find the cost gap and carry out qualitative research.
The fifth part, the application of work cost data and policy measures for marketing promotion implementation. It is explicitly proposed to apply the methodology and the content of the calculated working cost fee information in Chapter 4 to the actual production operation and commodity pricing management decisions of the company, and emphasizes that special attention and sound policy measures must be proposed for the future promotion of the variable cost method for this company's brand.