Research On Cost Accounting Of S Project Of ZX Construction Company Based On Activity-Based Costing

With the rapid development of China's economy and the large-scale growth of fixed assets investment,the pillar position of construction industry in China's national economy is becoming more and more obvious.In recent years,however,due to the restriction orders of the real estate purchase and the adjustment of the low rent housing policy have brought great influence and impact to the construction industry,therefore,in the face of competition from both domestic and abroad in the same industry,it has become a pressing matter of the moment for construction company that how to allocate the enterprise construction cost,improve enterprise profitability,and improve the market competitiveness of enterprises.Taking S project of ZX construction company as the object of study,through field investigation and research of the company,and combining with the basic principles of activity-based costing in the improvement and optimization of S project and company cost accounting,the aim is to improve the accuracy of ZX construction company in carrying out cost accounting,to make the pricing of engineering projects more precise,and to allow companies to obtain price advantages in project bidding by the collection and distribution of costs.The application of activity-based costing can help enterprises to determine the activity center,explore the activity drivers of the indirect cost allocation,and calculate the cost amount.Comparing with the traditional cost method,and analysing of the causes of differences.Choosing S project as a entry point to help the company to improve the existing accounting methods and optimize the existing cost accounting system of the company.In this paper,we propose the optimization plan of cost accounting method based on activity-based costing,and hope to help S project and ZX company achieve the purpose of improving cost accounting accuracy,reducing or eliminating non-value added activity and improving the rationality of project pricing.The application of activity-based costing method is conducive to more accurate cost control of company management,the establishment of engineering pricing strategy and business policy in line with market demand,so as to provide more reliable information basis for the company to formulate medium and long-term strategy.Using activity based costing to implement cost accounting can enable the company to allocate the construction cost reasonably,enhance the profitability of the company,enhance the market competitiveness and realize the sustainable development of the company.