Subject:a Study On The Cost Accounting Of ZH Catering Companies Based On The Cost-Assessment Method

With the development of economy,China's catering industry has become more and more prosperous.It has formed a certain scale and has a certain competitiveness,showing the characteristics of enrichment and diversification.The continuous expansion of the supplier and the demander provides a broader market for the catering industry.Meanwhile,with the increasing market scale,the competitiveness of consumers is increasingly fierce,and the demand for catering services is also constantly improving.How to use the new method to manage the enterprise effectively and provide more valuable decision-making information for the enterprise managers in the increasingly fierce market competition to improve their own competitiveness is an urgent problem to be solved in the current catering enterprises.This paper makes a systematic analysis of the current situation of cost accounting in ZH catering company,and sorts out the existing problems as follows: failing to find a reasonable cost distribution standard,single distribution based on the output standard,resulting in inaccurate cost distribution,ignoring the difference of manufacturing distribution rate among different products,which is easy to cause distortion and distortion of cost information of enterprises,and difficult to obtain the actual cost of products in depth,so that the cost data of enterprises stay On the surface,it can not reflect the efficiency of enterprise resource use,which proves the necessity and feasibility of introducing Activity-Based Costing into cost accounting.This paper classifies and summarizes the domestic and foreign related literatures of activity-based cost management in time estimation,and analyzes the research status of time estimation cost accounting in detail.On the basis of the theoretical analysis of cost accounting at the time of appraisal,the paper designs the project of activity-based costing at the time of appraisal for ZH company.This paper puts forward to take all kinds of dishes of ZH company as the cost object,establish the relevant activity center,divide the activity specifically,and calculate the cost driver rate and the total cost of the cost object.Finally,the paper analyzes the profitability and idle cost of dishes,and puts forward suggestions to improve the status of cost accounting.In this paper,the theory of cost management and the method of time-based activity-based costing are synthetically used to solve the practical problems of cost accounting in ZH catering company,and a time-based activity-based costing scheme is designed for ZH catering company.In the process of implementing the activity-based costing scheme,it also provides more accurate and complete cost information for ZH catering company,solves the current cost accounting problem of the company to a certain extent,and improves the comprehensive of ZH catering company in the industry.