Research On The Cost Accounting Of Q Enterprise Development Project Based On Process

Along with the transformation of the planned economy to the market economy, the country has gradually liberalized the price of military product pricing, the military has the actual pricing power. The military acts as the role of both athletes and referees,the Interests of enterprises contracting the work of Military products faced the greater threat.The Manufacturing enterprises at the end of the development chain is the first to bear the brunt,,so they did a lot of Study of cost control on various forms. In the last few years, the cost of human resources and material costs have risen sharply, but the sales price of product is not rising. Enterprise profit have shrunk dramatically,so it is important to do research on project cost management.This thesis did the Investigation of current cost management methods From two aspects about the project cost management method and the military project cost management. In this thesis,there is a brief discussion about the theory of activity based costing, manufacturing cost method and target costing method. In Q enterprises, in view of the present situation that the manufacturing cost method seriously distorted the cost of the project, The thesis referenced the accounting thought of the activity based costing and proposed the process costing method.Taking the production process of enterprise as the cost unit and the calculation of the process rate as the basic method, the process costing achieved the purpose that accurately calculated project cost based on the current accounting model. Finally, taking the aerospace MXD project as an example, the process cost calculation method is used to verify the cost calculation of the project.This thesis do research of cost accounting based on the process cost in the light of the characteristics of development project about Q enterprise,the purpose is Improving the accuracy of cost estimation, budget, accounting and project pricing of the current military development project, Establishing the cost accounting model of development project for Q enterprise and Improving the cost control level of development project of Q enterprise.