Design And Research Of ABC In ZX Company

In an era of rapid economic development and continuous innovation of science and technology,the development of new energy is becoming more and more important.In order to meet the requirements of the times,the need of the development of the enterprise and the support of the national policy.the enterprise must adopt more science.The advanced management technology and method can improve the efficiency of the operation and production of the enterprise,and promote the growth of the enterprise.In particular,in recent years,the market competition of the photovoltaic industry is becoming more and more serious,and the gross interest rate of the photovoltaic product faces the risk of being continuously reduced.In order to improve the current situation of the enterprise,the enterprise must find a way,constantly innovate and improve the product cost management mode from its own.Therefore,a cost management accounting party that is suitable for the development of the enterprise The law is more important.However,many enterprises often adopt the traditional cost accounting method in the process of cost management control.This method not only ignores the importance of indirect cost allocation,but also focuses on the cost accounting of direct material and direct labor.But also can not provide valuable information in the production and operation decision of the enterprise.In addition,the sharing of overhead costs has been using a single distribution standard,which has increased the distortion of the real-cost information of the product.Therefore,the cost-based costing method is planned to be used in the design of the photovoltaic manufacturing industry,and the cost-based cost method can be used in the ZX company,and it is expected that the cost-based costing method can be the basis for the enterprise.This accounting method provides a constructive role.First,this paper first introduces the research background about the cost-based cost method and the present situation of the research and development at home and abroad,and expounds the relevant theoretical concept of the cost-based cost method and the difference and relation with the traditional cost accounting method.Secondly,through the case study method,ZX company is the case study object,and carries on the field examination and research,the financial data and the data collection of the means of production.The paper mainly introduces the basic situation of the Company,analyzes the current situation of the existing cost management accounting system of the Company,and finds out the cost accounting problems,and further analyzes the necessity and feasibility of the Company's operation cost method.The specific situation of ZX Company may be implemented.The difficulties encountered in the process of cost-of-operation method and the measures to solve them.Furthermore,according to the characteristics of production and operation of ZX Company,this paper focuses on the design of activity-based cost scheme for ZX products,and divides the production process of ZX Company into activities and determines the activity-based cost center library.Combined with the characteristics of enterprise production and the use of correlation analysis method to select the most appropriate and the most appropriate cost drivers,concentrate on the consumption of various resources to group and allocate,finally get the product cost information under activity-based cost method.The product cost information under the traditional cost accounting method of ZX Company is divided into the product cost information under activity-based costing method and the product cost information under activity-based costing method.Analysis and comparison.Finally,this paper analyzes the expected effect of activity-based costing in ZX Company and its application in short-term business decision-making in order to help enterprises improve their management efficiency,production management efficiency and decision-making ability,and finally promote the long-term development of enterprises.At the same time,it provides reference for the use of activity-based costing in other enterprises.