Application Research For A Internet Finance Company Based On Time-Driven Activity-Based Costing

Based on the increasingly sharp market environment and the increasing pressure on the economic shrinking,the market investment structure will change by degrees.Theoretical realm and practical realm are both trying to explore a new cost accounting method,which is more anti-risk,more scientific and more effective.Under the new economic environment,besides,managers in the Internet financial enterprise,are increasingly aware of the importance on cost information.Time-Driven Activity-Based Costing was based on the traditional Activity-Based Costing,which is low-input and easy to operate,meeting the Internet financial personalized management.It is significant that Time-Driven Activity-Based Costing applied in the field of Internet finance.As the traditional cost accounting can not meet the demands of Internet financial enterprises,based on the basic principles of Time-Driven Activity-Based Costing,combined with the characteristics of Internet financial companies,to analyze the significance of Time-Driven Activity-Based Costing.Taking A Internet Finance Company as an example,combined with the internal and external environment of the company,introducing the feasibility of Time-Driven Activity-Based Costing.By calculating the indirect cost of company's products through Time-Driven Activity-Based Costing,which is superior to the traditional cost accounting,show the advantages.Combined with the characteristics of Internet industry,put forward a few suggestions:First,by dint of computer platform to play a unique advantage;the second is the management support;the third is to enhance the quality of staff;four is to establish a question system,improve the incentive mechanism.The purpose is to help managements,in the field of Internet financial,putting cost management into practice,seeking new point of profit growth,and achieving industrial upgrading.