Research On The Activities Based Cost Method-Based Costing In TZGJ Accounting Firm

With the development of market economy,the deepening of globalization,and the complexity of business in the market,the market situation is becoming more and more complicated,which puts forward new requirements for the current management level of enterprise managers.Old-fashioned management methods is unsuited for management of modern enterprises.Cost is an essential aspect for an enterprise,so the enterprise managers should try them best to control the cost.If they can not control the cost,they can not make profits from income of the enterprise.In the practice of enterprises,the traditional cost accounting method has its own shortcomings.It can not calculate the cost accurately.And it has been unable to adapt to the rapid development of modern enterprise society.In this situation,scholar and business managers follow the historical trend and put forward the Activities Based Cost Method,which industry into the cost of management of fresh blood for the enterprise management.The theoretical realm and enterprise managers have been further expanded and enriched the Activities Based Cost Method.The theory and practice of the Activities Based Cost Method have been applied in many enterprises' practice.In fact,the Activities Based Cost Method is not only applicable to manufacturing enterprises,but also to the service industry,such as accounting firms.In the accounting firm which is a talent-intensive industry,audit costs is one of the most important issues of industry revenue.And the cost of auditing can increase the accounting firm's profitability while ensuring the quality of the audit.This paper explores the feasibility of applying the Activities Based Cost Method to TZGJ accounting firm,and makes a series of calculation and argumentation to provide reference for other accounting firms.The main part of this paper is as follows:The first part is from the background of the research and the significance of the study.It elaborate the current background of the development of the Activities Based Cost Method and the study of the Activities Based Cost Method at home and abroad.The second part discusses the theory of the Activities Based Cost Method and analyzes the similarities and differences between the Activities Based Cost Method and traditional costing methods.The third part study the case of TZGJ accounting firm through empirical study.It analyze the possibility and feasibility of TZGJ accounting firm's application of the Activities Based Cost Method and calculate the core data.Besides it demonstrate the possibility of the TZGJ accounting firm used the Activities Based Cost Method.Finally,it is the summary of the paper.It summarizes the research contents of this paper,and it points out the shortcomings of this study,and also makes a prospect for the next research direction.The innovation of this paper is that combine the accounting firm to analyze the Activities Based Cost Method.The paper expanded the Activities Based Cost Method which is used in the manufacturing industry more to the accounting firm that the cost of human occupies a large proportion of human.The paper enriched the theory of the Activities Based Cost Method to a large extent,which provides a reference for other industries.