The System Design Of Cost Accounting Of ZM Research Institute

ZM Reseanch Istitute,which formerly was a ladge unit of scientific reseach that belonged to the central government,did not perform the account system of enterprise and calculate benefit,and had not cost conception.According to the government request of becoming to the enterprise and the need of strengthening the internal management, in order to provide the prompt and related cost information to the enterprise's decision-making , ZM Reseanch Istitute must establish a set of suitable cost accounting system to standard its cost accounting work..According to the production and management character of ZM Reseanch Istitute, the Activity Based Costing was used to calculate the cost.Based on the theory of Activity Based Costing and the present situation of cost accounting of ZM Reseanch Istitute, the system of cost accounting was designed.The procedure of cost accounting, which is collecting and assigning the resources expense of various activities as well as reflecting the product cost, was designed first.It includes determining the cost objective, the item of resources and activities, the period and course of cost accounting, the method of collecting and assigning cost as well as the procedure of cost calculation and accounting.The accounting form system was designed to adapt it,Including cost account, relative voucher as well as cost book and cost report.The content of cost account and how to fill in the relative voucher as well as cost book and cost report was introduced.Then JZ department, which is representative and has good foundation of cost accounting, was carried on as an example.In view of ZM Research Institute's present management situation, some specific requests how to implement the Activity Based Costing was given.This cost accounting system mainly aims at those departments that have the production equipments and location, which production process is complex and the indirect expense is high.Thus, in the article whether the other departments are suitable of this system of cost accounting and accounting form or not was analyzed .