Time Driving Homework Cost Method Applied Research In Manufacturing Company

At this stage, China’s manufacturing industry competition, the overall profitability of environmental change in circumstances, the managers of manufacturing companies are increasingly aware of the importance of cost information. In1988, Robert Kaplan and Steven Anderson put forward Activity-based costing. At that time, activity-based costing is not only an accurate cost accounting system, but also an advanced business management. Activity-based costing set off a wave of research and application in business and academic circles at home and abroad. Subsequently, Activity-based costing theory has developed to the activity based management. It promotes the finance system while optimizing the production process, by the combination of the two. And it has a great significant to the enterprises in a fierce competitive market. But since1996, the trend of activity-based costing declining again. The enormous amount of computation of the complexity of the Activity-based costing makes the operation too difficult to implement in the practical world. Traditional, Activity-based costing faced great difficulties. Theorists and practitioners have gradually accepted the idea of activity-based costing, how to effectively solve the problem of ABC application has become imperative.In2004, founders of activity-based costing Kaplan published his latest achievement:Time-driven activity-based costing. The Time-driven job costing, it was adapted to the personalized management of the manufacturing industry, to improve the accuracy of the cost of manufacturing enterprises, and promote manufacturing enterprises to carry out profitability analysis and budget management. Therefore, it is studying the time-driven activity-based costing in the manufacturing industry in the application of great significance.This paper explores the time-driven activity-based costing has solved many problems faced by the traditional activity-based costing in the manufacturing logistics cost accounting, and thus provide an effective way for manufacturing company to promote the use of logistics costing. Start from the basic principles of time-driven activity based costing, combined with the instance of the MJ manufacturing companies to discuss the introduction of time-driven activity-costing problem. The paper takes MJ company as the example, established to work as the center of the time-driven activity-based costing, solves the time driven activity-based costing in the implementation process of the key point:time unit capacity cost, operation unit time, cost allocation, identify problems, and strive to be the time driven activity-based cost accounting into MJ the company in the daily accounting, in order to help the management to realize cost management, promote the advanced cost theory in the specific application of domestic enterprises.