Study On Cost Accounting Of Z Construction Group Based On Time-Driven Activity-Based Costing Method

The cost accounting of enterprises has always been faced with the development problem of difficult coordination between the cost accounting method and the cost system of enterprises,especially the construction enterprises,whose internal cost expenditure projects are more complex,making the cost accounting relatively difficult.Aiming at the new stage of the development of construction enterprises,new problems have emerged in the enterprise cost accounting.As a new cost accounting method,time-driven activity-based costing(TDABC)has become the main method of cost accounting for modern enterprises.However,whether time-driven activity-based costing is suitable for the development needs of construction enterprises and the cost accounting system of enterprises is the key issue to be considered at present.Based on this,this paper studies the current situation of cost accounting in construction enterprises by using the time-driven activity-based costing.The research mainly focuses on how to analyze the specific accounting process of the time-driven activity-based costing,how to apply the time-driven activity-based costing in the development stage of construction enterprises,how to apply the time-driven activity-based costing in the cost accounting,and what safeguards are needed for the application of the time-driven activity-based costing.Meanwhile,in order to guarantee the feasibility and effectiveness of the proposed measures,the author takes Z construction company limited as a case for specific analysis.In order to achieve the analysis and time-driven activity-based costing,this relatively novel method can be applied in the new stage of the development of construction enterprises,and then specific operational measures are given at the level of enterprise cost accounting.This paper to estimate the homework cost method of cost accounting in terms of related theory as the breakthrough point,based on the time-driven activity-based costing when the homework cost method on the application status quo of China's enterprises,to Z construction companies of a specific construction project wereanalyzed,and the collection of Z construction company has finished the specific data of the project,and according to the forecast method of corresponding calculation variables,select operation time,the actual capacity of resources,cost object number and cost drivers as measurement index,to appraise job cost accounting,and further evaluation for homework cost method application of the results,Z construction company has some deficiencies in the application of the time-driven activity-based costing in the cost accounting.Based on this,the improvement method and safeguard measures are proposed.