The Research On The Target Activity-based Costing Management In ZD Company

With the rapid development of social economy,China's real estate market is gradually growing from maturity to maturity,and the management of real estate development has become more mature.The era of profiteering of real estate enterprises has passed,the market has been saturated,and the real estate industry has to re integrate and adjust resources.Therefore,the real estate enterprises can not continue to follow the traditional mode of production management,but rather to pay more attention to company management and production management.By subdividing the target cost,then carrying on the targeted cost control,and ultimately improving the core competitiveness of the real estate enterprises,is the basis for the enterprise to be based on the market and sustainable development.Taking ZD company as a case,this paper studies the current situation of its cost management,the main problems and the measures to introduce the target cost management system.Firstly,this paper demonstrates the background and significance of the research,summarizes the relevant research developments both at home and abroad,and plans the research methods and routes.Secondly,we define the relevant concepts,comb out the relevant theoretical foundation,and elaborate the framework and steps of the target cost management mode.Thirdly,it introduces the basic situation and business characteristics of ZD company,and analyzes the current situation and shortcomings of ZD company's current cost management.After that,we analyze the application of the target cost management model in ZD company.Design the ZD company target activity-based cost management model,and apply it to ZD company,including operation cost calculation,target cost and activity cost comparison analysis,cost control analysis and information feedback,and then evaluate the target activity cost management model of ZD company.Through the introduction of the target cost management model to ZD company,to achieve the reasonable control of construction cost,improve the management level of the company and the economic benefit of the enterprise,it also has important reference value for the same type of real estate enterprises of ZD company.