Research On The Application Of Activity-Based Costing In JH Testing Company

With the development of market economy,China has not only accelerated the pace of urbanization construction,but also increased the investment in infrastructure,making China's construction industry has been rapid development.With the development of the construction industry,the regulatory authorities have gradually liberalized the restrictions on testing qualification applications,the quality inspection industry of construction projects has gradually become market-oriented,the scope of business has been fully open to the community.JH testing company not only has the characteristics of the construction industry,such as many kinds of projects,extensive management,long cycle and so on,but also has the characteristics of modern service industry,with the gradual increase in costs,less direct costs and common costs account for relatively high,the scope of cost accounting is not clear,so that the effect of enterprise cost management is poor,the difficulty of cost accounting is relatively higher.JH testing company from the original institutions after the restructuring,not the company's organizational structure and management reform,still follow the original institutions of the management system and methods,can not meet the needs of the present era,has not yet achieved the integration with modern enterprise management.At the same time,since 2006 the country has gradually opened up the quality inspection industry qualification restrictions,the same industry competitors continue to increase and testing market shrinking year by year,JH testing company's survival and development is facing serious challenges,therefore,JH testing company needs to improve its management level and optimize the company's cost control methods,in order to enhance its competitive advantage in the market.Based on JH testing company as the research object,based on the relevant theory of the operation cost method,combined with the construction testing industry and the company's business characteristics,analyzes the applicability of the operating cost method,and based on the company's testing cost characteristics,puts forward how to use the operating cost method to serve the company's management.The study found that:(1)In the construction testing industry,the application of the operating cost method is feasible,through the application of the operation cost method can help the testing company's accounting results more realistic,the accuracy of the cost information can meet the requirements of the testing company's decision-making,the detection company in the allocation of resources and cost control to help,and thus improve the efficiency and profitability of the testing company,so that the testing company to maintain a sound development.By using the idea of operating cost management,the testing company can further optimize the company's cost management and make the decision more reasonable and effective.(2)JH testing company for construction units and construction units to provide building structure testing and material testing business,the main cost is common costs,only the detection of the number of projects occurred as the only criteria for the allocation of common costs,will distort cost costs,so that cost information distortion.By using the job cost accounting method of JH testing company,resource consumption can be redistributed,which can effectively solve the problem that JH testing company's current cost method allocates a single common cost.By using the operating cost method accounting system,the cost is allocated according to different operating motivations,so that the distribution is more reasonable to meet the requirements of enterprises for the accuracy of cost information.(3)The unit cost calculated by the operating cost method is more in line with the actual situation.The results can verify the reasonableness of the existing pricing of the product.When pricing can be the enterprise profit margin requirements,the operating cost method can analyze the cost of the situation,reduce costs,when the pricing can not meet the enterprise profit margin requirements,can reduce costs,and adjust the pricing to ensure the profit margin of enterprises,so that enterprises can run healthily.