Application Research Of Activity-based Costing In Building Testing Enterprise M

With the development of China’s reform and opening up and market economy,and the progress of urbanization,the explosive development of China’s real estate and other infrastructure industries has created one Chinese miracle and China’s speed.Building inspection enterprises have also rapidly developed into a relatively standardized and mature industry through the development of the construction industry.There are more than 5,000 building inspection agencies in the country.As a third-party testing organization,the building inspection enterprise has the characteristics of the construction industry,such as long contract period,numerous projects,and many inspection contents.It also has the characteristics of modern service industry,such as human resource-driven,with less direct costs and more indirect costs.The product range of services is difficult to define,which brings certain difficulties to enterprise cost management and cost accounting.The construction inspection enterprise M enterprise is the leading enterprise in the construction inspection industry of a certain city,which was transformed from the original business unit.M companies,whether it is organizational structure,corporate governance,financial accounting,performance appraisal,etc.,have followed the institutional style of the original institutions and are inefficient.The market share of M enterprises has gradually decreased,and the profit rate has also declined.Enterprise reform cannot be delayed.This paper reviews the related theories of activity-based costing,analyzes the current situation of organization management and cost accounting of M enterprises,and obtains the feasibility and favorableness of M enterprises to adjust the cost accounting method and implement the activity-based costing method in combination with project management.The business of M enterprise is the building inspection and testing business,and the building inspection business is the forensic consulting business in the modern service industry.Its main cost is labor cost.Its service products are the inspection technicians with the mastery of building specifications and testing expertise.Judging,issued a third-party test report with a certain legal validity of building quality.Unlike the traditional labor-intensive manufacturing industry,which also accounts for a large proportion of labor costs,it is more difficult to quantify when determining the intellectual cost and the labor time of creative work.This paper optimizes the cost management of the enterprise through the concept of activity-based cost management,improves the cost accounting,and divides the indirect costs into the individual cost objects more accurately.The cost management is more accurate and the enterprise decision-making is more effective.This paper provides reference and reference for the application of activity-based costing in similar industries,knowledge,intelligence,high-tech and other creative service industries.