Cost Accounting Research And Application On WZ Company Of Motion Analysis

The price of product is the key factor for enterprises to win in the market's competition.Accurate and comprehensive information of cost can not only help enterprises to control cost and provide support of decide,but also help enterprises to achieve the strategic goals of lowering prices,expanding the market and so on.However,the great mass of manufacturing enterprises carry out the cost accounting of enterprises in the traditional method of cost accounting that cause the information inaccuracy of the cost of product to a large extent.In this background,the solution is proposed to solve the actual problems of the enterprise.that the analysis of the cost information distortion and inaccurate cost accounting of the company's cost of product.The primary content of thesis are follows:(1)The analysis of dynamic and analysis of video is adopted to research the motion of production process.Firstly,the operations of videos can be analysed by Double-E and then the invalid motions are deleted,modified,and merged that the efficiency of workers is improved.Finally,the standard of operation about workshop of sewing is formulated and the standard working time library is established which is the foundation of the design of subsequent cost accounting model.(2)Designed cost accounting model of product based on standard working time library.Firstly,direct cost accounting model is designed according to the actual situation of the company.Then,structural equation model is established to research the drivers of cost about quantitativly research by questionnaires and the data is analysed and tesed.Indirect cost accounting model is designed on the basis of the theory of Activity-Based Costing.Finally,the entire cost accounting model of product is established and applied to specific example to verify the rationality of the model.(3)Designed and developed the cost accounting system of product based on company of WZ.Cost accounting system is designed and developed by the language of Python and framework of Django.With the help of cost accounting system of product,the efficiency of cost accounting of product and the level of informationization are improved.