Research On The Application Of TDABC In Cost Accounting And Customer Relationship Management Of Y Company

With the development of "made in China 2025",the automation rate of China’s manufacturing industry and the ratio of indirect expenses to products has been gradually increased.However,the competition in the industry is fierce now.Many enterprises blindly fight price war for customers and use "low price strategy" to gain market share.Therefore,cost reduction and efficiency enhancement become the inevitable choice for enterprise development.For manufacturing enterprises with high degree of automation and continuous complex production operations,the traditional cost accounting method is not applicable to the current cost structure due to the distortion of cost distribution,while Time Driven Activity Based Costing(TDABC)can not only well solve the cost accounting problem of enterprises,but also allocate the service cost related to the customer and further optimize the customer relationship management(CRM).This paper takes Y company as an example,which is an insulating material manufacturer with high degree of automation,continuous and complex operations and diversified products.By combining theoretical research with case study,this paper discusses in detail how to use TDABC to calculate product cost and service cost.On this basis,CRM is carried out to improve the operation and management of Y company.Based on system theory,information theory,control theory and customer life cycle theory,this paper analyzes the application principles of TDABC in cost accounting and CRM.Firstly,this paper reveals some problems in the Y company on the basis of relevant theories,such as the inverse relationship between product sales volume and gross margin,the decline in sales volume but the rise in cost,and the gradual decline in the number of customers.By analyzing these reasons,this paper argues that the above problems can be solved by TDABC and CRM.Secondly,production department is taken as an example to introduce how to conduct TDABC in detail.On this basis,this paper discusses how to apply this method to allocate service cost by customer,realize accurate cost accounting and optimize CRM.Finally,some Suggestions are put forward.The conclusions of this paper are as follows:First,TDABC is applicable to the cost accounting of enterprises with high automation rate,continuous complex production activities and diversified products and can calculate the product cost more accurately than the traditional costing method.Second,when calculating the profitability of customers,the impact of customer-related service costs can be taken into account.TDABC can more efficiently obtain the profitability of a single customer or a single order,which is conducive to strategic decision-making and resource allocation of enterprises.Third,as a management-oriented cost accounting method,TDABC not only provides accurate and detailed product cost information for enterprises,but also provides supportive data basis and strategic basis for CRM.