Research On Project Cost Accounting Of ZYC Company

In the traditional mechanical manufacturing industry,with personalized customer demand increase,homogenization,mass production of the original model is difficult to meet the needs of customers,small batch and multi variety,fast rhythm is the mainstream mode of modern enterprises.Therefore,in the way of production organization,need to change the original mode,and the implementation of the project management mode is a common practice in modern manufacturing enterprises,truly and accurately reflects the project cost control mode is the inevitable requirement of enterprise project,the traditional cost accounting method cannot meet the requirements of enterprise project management,enterprises must carry out the improvement of the current cost accounting method from the perspective of project cost control.This paper focuses on a series of problems encountered in the implementation of the company project management model,from the existing cost accounting system,the cost of object selection,method of cost accounting and cost accounting results of the application and other aspects of analysis.Proposed the establishment of a cost center tree structure based on the existing ideas,according to the division for the cost center,will further refine the cost center,in the same process as the activity cost center for collection and accounting cost according to the cost of the data center,the project cost analysis is more accurate.At the same time,the establishment of virtual products,dedicated to the collection and accounting in the enterprise production tasks is not saturated,beyond the calculated according to the actual working hours and the standard fee price after the cost,and through the analysis of the virtual product cost to adjust the enterprise internal resource allocation.Finally,the parallel transfer method has gradually transferred the existing methods,based on the existing ERP system was improved and optimized from the design source,workshop,division between between the cost of the project in accordance with the merger transaction,solve the uncertainty gradually transfer law of cost reduction,and fully meet the analysis of cost control the control mode of the project.Therefore,the author believes that after the implementation of project cost accounting,enterprises can meet the requirements of projectmanagement and control to the greatest extent.At the same time for enterprises to improve the level of cost control and provide effective protection.