Time-Driven Activity-Based Costing Design Application

With the "hard labor" problem,a large number of capital into the production and operation of enterprises,many companies gradually showing a person at the same time operating multiple machines.The emergence of this situation has resulted in an increase in the weight of the overhead of the product.In addition,enterprises in order to obtain more product orders,and gradually began to provide personalized service,launched a small batch,multi-species production methods.If in accordance with the artificial hours or machine hours to allocate indirect costs,it seems a bit extensive.For the purpose of refinement of cost management,this study builds a cost accounting system based on the value chain theory and time-driven activity-based costing.The method in the actual use of the process,the need to target the production process characteristics of a certain degree of flexibility.Previously,many scholars have applied more research on this method to the industries such as logistics industry and financial service industry.In order to broaden the application of time-driven activity-based costing method,this study combined with the production characteristics of piston products,Z Pistons to use the system as an example,the company's machining plant on the seventh production line of four products on the indirect costs of the re-And then calculate the cost of the product under the method,and then compared with the previous product cost,demonstrate whether the method is applicable in the Pistons.Through the Z company using time-driven activity-based costing method to calculate the cost of product research,found in the new method of product unit cost than the original unit cost is generally low,the reason is that the basis of the method is effective production capacity,Accounting for the cost of the product is directly removed;through the enterprise in accordance with the weight of the product output value of the cost of sharing the cost of traditional cost accounting method to calculate the cost of comparison,you can get idle production capacity for enterprise cost control to improve the quality of the help;And through the thematic research,based on the practical application of case-based results,to broaden the time-driven operating cost theory and application of the scope.