Survey And Design Enterprise Cost Accounting Method System Research

In1988, Robin Cooper pointed out that the most basic object is cost in "The Rise ofABC: What is the ABC System ". The basic principle of homework cost method is: workconsume resources, product cost assignments. In the same year, American scholars Robin andRobert Kaplan Cooper in the "Harvard Business Review" on jointly issued "Measure CostCorrectly: Making the Correct Decision", the article first systematically elaborated theconnotation of homework cost method, and according to homework cost method is faced withvarious problems, put forward the corresponding solutions, which marks the birth ofhomework cost method as the management cost accounting.Paper introduced the existing cost theory results, application of homework cost methodto calculate the cost of design. And the design of the existing enterprise business processeswere described in detail, and makes the readers to have a thorough understanding of designenterprise management production.Advantages and disadvantages of the traditional financial accounting treatment arediscussed, attempting to integrate cost theory and calculation method of distribution in thedatabase of existing financial accounting, to revise the organization construction, establish theaccounting system based on ABC. And the combination of cost management method benefitcost method, proposed the relevance of benefit and cost of the intelligence, depend on thedesigner’s technology and management innovation to create technology and managementefficiency, to increase technical and management for enterprise management and designers.Finally, this paper construct the activity-based costing model as the core of the costsystem, and discussed the application of costing system based on activity, the Sddw ofcompany as an example. Through the application, test the implementation and effectiveness ofthe cost system of survey and design enterprises, to create the conditions for survey and designenterprises, during the "12th Five-year Plan", provided architectural design management andtechnical support.Main innovation points of this article is through the analysis of advantages anddisadvantages of homework cost method, putting forward the combined costs of various costaccounting system construction, and introducing the homework cost method of survey and design enterprise cost accounting, according to the survey and design enterprise of the productdesign drawings to further refinement, surveying and designing enterprise of product specificdivided into rendering drawings, design change drawing and as-built drawing. Clear the objectproducts, and refine the cost the cost of the product. To integrate benefits cost method and theproduct cost, this paper puts forward the survey and design enterprise of high value-added designstaff are the sources of technology and management innovation, technology for enterprisemanagement to further improve the design personnel and the cost of intellectual activity providesdata support.