巨化集团公司所属化工行业是典型的连续流程制造业,生产工艺流程复杂,传统成本核算方法已经不能满足管理决策的需求。在本次试点过程中,杭州电子科技大学与巨化集团公司共同组建项目组,提出了管理会计应用试点项目实施工作方案,确定巨化集团公司管理会计试点项目的工作重点为ABC系统设计和软件开发。项目组以巨化集团公司控股子公司浙江衢化氟化学有限公司为样本,通过对公司组织架构、研发、供应、生产、销 The chemical industry owned by Juhua Group Company is a typical continuous process manufacturing industry. The production process is complicated. The traditional cost accounting methods can not meet the needs of management decision-making. In this pilot process, Hangzhou University of Electronic Science and Technology and Juhua Group jointly set up a project team, put forward a management accounting application pilot project implementation work program to determine Juhua Group management accounting pilot project focus on ABC system design and software Development. The project team takes Juhua Group’s controlled subsidiary, Zhejiang Quhua Fluorine Chemical Co., Ltd. as a sample. Through the organization structure, research and development, supply, production and sales