| With the continuous improvement of the modernization level of Chinese enterprises,people are more and more aware of the importance of cost structure.Although the traditional cost method is relatively simple to allocate costs,its accuracy of cost is also low.Activity-based costing is more accurate and scientific in the allocation of indirect costs,and at the same time,it can more effectively distinguish value-added activities from non-value-added activities,providing help for the optimal allocation of enterprise resources.As a result,more large enterprises have adopted the activity-based costing method for accounting.In the post-epidemic era,the government’s revenue and expenditure pressure has intensified,and more and more local governments are facing a deficit crisis.An effective way is to formulate budget expenditure standards,regulate government expenditures,and save some unnecessary expenditures.In view of the advantages of activity-based costing in refined cost control,it has good practical value to study the application of activity-based costing in the expenditure standard of L city.This paper adopts survey method,literature research method and case study method.This paper investigates the budget and actual expenditure of property management fee in each department of L City,and proposes the possibility of establishing property management fee expenditure standard by activity-based costing method according to the current situation and existing problems of property management fee expenditure standard in L city.In the process of analyzing the present situation and problems of property management fee in L city,the feasibility and necessity of activity-based costing method in standard formulation are verified,and it is mainly applied to the two types of units of colleges and universities.Feasible guarantee and solution measures were made for the risk factors,and the standard of property management fee expenditure of activity-based costing method in L City was finally formulated.The developed property management fee expenditure standard accelerates the current construction progress of L city’s expenditure standard system,and can provide more scientific and reasonable standards for the financial purchase of property services and logistics services.It will also reduce unnecessary procedures in the process of reviewing fiscal expenditures and bidding,and enhance the government’s efficiency and credibility.At the same time,the establishment of property management fee expenditure standard is also in response to the measures to promote the construction of budget expenditure standard system since the 14 th Five-Year Plan construction,which can provide a theoretical basis and path guidance for L City’s projects that have not yet formulated expenditure standard,and play a certain reference role for other provinces and cities to formulate expenditure standard. |
