Research On Audit Project Cost Management Optimization Of K Accounting Firm Based On ABCM

With the continuous development of China's market economy and the continuous increase of listed companies,accounting firms have played an increasingly prominent role in maintaining market economic order,promoting the development of market economy,and supervising the operation of market economy.However,compared with international accounting firms,accounting firms in China still have a large gap.As accounting firms in China seek to become bigger and stronger,they often neglect cost management and rely on traditional cost management methods,leading to cost information.Distortion,ignoring cost budgets and controls.Therefore,China's accounting firm industry urgently needs to introduce an advanced cost management concept and a new cost management model in order to solve the current problems in the industry.This paper introduces the ABCM theory into the audit project cost management of the accounting firm industry to help the accounting firm obtain more accurate cost information,optimize the budget process,strengthen cost control,and improve customer profitability analysis capabilities,thereby improving its own competitiveness.This paper uses literature research,case analysis and enterprise field surveys to apply the ABCM theory and method to study the optimization of auditing project cost management of K Accounting.This article is divided into six parts: The first part is the introduction,expounds the research background and significance of the paper,literature review,research content and methods and innovations;the second part is the theoretical basis,including cost management theory,ABCM theory and project management theory The third part describes the status of K auditing firm's audit project cost management and analyzes its existing problems;the fourth part analyzes the applicability of K accounting firm's introduction of ABCM theory;the fifth part introduces K accountant's affairs.Based on ABCM's optimization measures for audit project cost management,the objectives and basic principles of optimization were first described,and then the optimization ideas were put forward.Then ABCM theory was embedded into the K accounting firm as a whole from three aspects of cost budgeting,cost accounting,and cost control.In the audit project cost management,safeguard measures to strengthen the cost management of the ABCM audit project were put forward at the end,which included the improvement of the K-accounting firm's integrated information system,the strengthening of the K accountingfirm's cost and risk management system,the strengthening of staff training,and the promotion of departments.Inter-relationships;sixth Divided conclusions put forward a comprehensive exposition and summarized for research work and conclusions of this study.This article successfully applied the ABCM theory to the auditing project cost management of K Accounting,enriched the cases of ABCM theory applied in different industries,and facilitated the integration of ABCM theory and auditing project cost management theory and optimized the accounting firm's Auditing project cost management methods,at the same time,it has reference value and promotion function for our accounting firm to construct a new audit project cost management model.