Research On The Application Of Activity-based Costing In ZS Company

With the rapid development of technology,many manufacturing enterprises are gradually realizing automated or semi-automated production,which will make the proportion of indirect costs rise and change the structure of the product cost.However,traditional cost methods basically use a single distribution standard,so they does not apply to products with high cost of indirect costs.Furthermore,that can lead to the inaccurate cost information and the reasonable cost control cannot be carried out.Therefore,we need to use a more reasonable and effective cost accounting method.The first chapter is introduction.In this chapter,the background and significance are illustrated.The phenomenon that traditional cost method is no longer applicable to the enterprises such as ZS according to the development of the industry is pointed out,and proposing the use of Activity-Based Costing to calculate the product cost of ZS.At the same time,the development of Activity-Based Costing is sorted out respectively through the perspectives of domestic and abroad.The second chapter firstly introduces two important theories related to the writing of this paper,then clarifies some important concepts and basic principles related to the ActivityBased Costing method,and finally describes the steps of implementing the Activity-Based Costing method.The third chapter analyzes the current cost accounting method of ZS,and points out the problems and furtherly explains the reasons.Finally,the necessity and feasibility of implementing the Activity-Based Costing method is discussed.The fourth chapter is the specific application of Activity-Based Costing in ZS.Firstly the accounting model is established,and then the specific data is applied to calculate the results,and finally the results are comparatively analyzed to obtain the conclusion that the Activity-Based Costing is more suitable for ZS.Chapter 5 is the conclusion and the prospect.Hope that from this article,the enterprises which have the same situation of ZS would get some suggestions.