Cost Accouting And Chargement Of Foreign Trade Business For CDZJ Co,.Ltd

In the wave of globalization, a large numbers of private enterprises have begun to involving in the international market. As the representor, CDZJ Decoration Materials Co.,ltd is located in Chengdu area, it’s a stone mosaic wholesaler. The main market of CDZJ Decoration Materials Co., ltd are US,Japan and ROK etc. With the saturation of the domestic market and peers was increasing, the international competition becoming more and more fierce, in order to maintain and expand market share, CDZJ should adopt cost advanced strategy, the differential strategy and the focus strategy. Considering my orientation is applied Financial Management in MBA years, therefore cost advance strategy will be taking large part of in my research.Then i got the manager approval of CDZJ Decoration Materials Co.ltd, The company support the data of Nov.2014 for my research. In order to study this issue, The method used in this paper is Activity based costing and Target costing method. Activity based costing method is mainly used in cost accounting, Target costing method is mainly used for cost chargement, combining these two methods, These two methods compare with each other at a certain canculation which could cause some deviations. If deviation is large, the not important part will be insteaded with low cost, If deviation is small, Set up the cost control of system consciousness will be necessary.The main writing frame of this paper is integrate theory with practice. In the first part of the paper, this text reviewed background, significance, purpose, literature review, method, etc.. In the second part, introduced Classification of logistics cost, the basic knowledge of Activity based costing and Target costing. In the third part of the paper, mainly introduced the main problems and the causes of the foreign trade cost control. In the fourth part of this paper, this text established cost chargement systemof foreign trade business based on two costing methods. In the fifth part of the paper, carring out practical verification analysis. In this issue, I introduced relevant background of the CDZJ Decoration Materials Co., Ltd., Then, I explained two businesses with ROK in November 2014, undertaken actual costs analysis on method of target costing and based costing thus concluded cost control, as it is basis for the corresponding countermeasures are given out.These data may contain substantial inaccuracies while estimates target state, meanwhile, the effectiveness of the strategy is not detected, any of supplements and the suggestions are warmly welcomed.