Research On Improvement Of Cost Accounting In ZT Salinization Company

With the continuous changes in the economic environment of the world market and the rapid development of China's economy,the salt chemical industry is evolving.At present,China's salt chemical industry has taken a leading position in the world rankings,surpassing many developed countries.With the accelerated growth of production capacity,China's salt chemical industry has a qualitative leap in terms of technological level,technological maturity and product quality,but at the same time,it is almost inevitably facing excess capacity,profitability declines and other issues.Salt chemical industry in China is a discrete manufacturing industry.The product has the characteristics of complex structure,complicated production process,long life cycle,and difficulty in data collection.Therefore,cost accounting is the core issue of such enterprise cost management.This thesis starts from the perspective of cost accounting for salinization enterprises.According to the general accounting method of cost,taking ZT salinization company as an example,the basic overview of the company was briefly introduced.The current situation of cost accounting and cost management of the company was studied and analyzed.Problems were identified and suggestions for improvement were proposed.This thesis refers to the domestic and foreign scholars on cost accounting research,combined with cost accounting related theory,the company's original cost accounting methods were analyzed,for continuous multi-process salt chemical production characteristics,combined with category costing method,process method of cost accounting,proposed improvements to the ZT company's cost accounting methods,including independent accounting of the cost of raw halogen according to the location of the halogen production,the conversion of the parallel carry forward the process to the gradually carry forward the process,and the depreciation method according to the actual situation of fixed assets.At the same time,it also put forward some thought-proposing suggestions on how to further promote cost management and control through refinement,scientific cost accounting,and some safeguard measures,and put these countermeasures in actual cost accounting.By using search methods of discovering problems,analyzing problems,and solving problems,this thesis based on a large number of investigations,field visits,and in-depth investigations of ZT Salinization Company,discovered the problems in the process of cost accounting and deeply analyzed them.The cause of the problem has led the company to have a better understanding of its own costing activities.The analysis and discussion of the company's cost accounting process has enabled the company to greatly increase its emphasis on cost accounting.At the same time,through discussion,the company has found ways to solve the problems of cost accounting,formulating cost accounting methods that are more consistent with the company's own production and operation,so that the company can obtain and maintain its advantages in the industry and even the entire market competition,and promote the enterprise rapid development.At the same time,it gives some lessons to companies that have similar problems.