| With the continuous development of economy and improvement of production technology,the traditional cost method has been unable to meet the needs of enterprise optimization management.Activity-based costing method(ABC)was first born in the1920 s and has been widely used in practice since 1980 s.ABC is more perfect than traditional costing in theory,and can grasp the distribution of product cost better.However,there are still a lot of problems in the process of practice.In this context,the time-driven activity-based costing(TDABC)theory came into being.The accounting principle of time-driven activity-based costing is in line with the reality of enterprises with the improvement of production technology,the continuous improvement of the degree of mechanized production,the higher the proportion of manufacturing costs in the cost.Based on activity-based costing,the distribution method is simplified on the basis of accurate accounting of products,meanwhile,the idle production capacity of enterprises can be defined,which provides theoretical data support for enterprises to increase production capacity and reduce non-production capacity.The health of life is the most important thing in life.Especially after the new Millennium,the improvement of China's national income level makes the people pay more attention to their own life,health and safety,medical needs surge at the same time also presents the characteristics of personalized and diversified development.However,the development of China's pharmaceutical industry is relatively slow and backward compared with other western developed countries.In order to change the plight of China's medical industry and meet the needs of national life and health,the government actively promote the reform of medical system and medical reform,the introduction of various medical policies to bring more opportunities for the development of the pharmaceutical market,the pharmaceutical industry has become a sunrise industry with great development prospects,the pharmaceutical market competition is becoming more intense.Under the guidance of national policy,drug pricing will be more in line with market rules.For a variety of reasons,Chinese pharmaceutical companies are not investing enough in research and development,causing generic drugs to flood the market,causing thousands ofpharmaceutical companies to " kill each other" in the low-end domestic drug market,one after another by lowering prices to deal with competition.However,the medical expenses provided by China's medical security system are limited,so it is unrealistic to raise the price of drugs in the drug market.Price competition is still an important means for the survival of pharmaceutical enterprises.In this context,in order to enhance the competitiveness of enterprises themselves,in addition to vigorously invest in research and development,the production of independent patent drugs,control production costs is extremely necessary.Therefore,today's pharmaceutical enterprises need to think about how to use TDABC,find the key point of product cost control,improve the possibility of enterprise profitability.This paper studies the theory and implementation framework of TDABC by combining theoretical research and case analysis,and applies this method to pharmaceutical enterprises.Through the analysis of the existing cost accounting method and control of s company a product case,it is concluded that the traditional cost method of the current company can not meet the needs of daily management,and the real capacity cost can not be calculated,which is not conducive to the long-term development of enterprises.In this paper,the improvement scheme is put forward,including the process,activity center and resource cost library,and the existing cost calculation scheme of s company a product is optimized.This paper probes into how much contribution the change of the cost accounting mode can make to the cost control of the enterprise,so as to provide an important basis for the coordination and distribution of the overall production tasks of the enterprise.It not only enriches the practical application cases of time-driven activity-based costing,but also provides reference for the implementation of TDABC and cost control in domestic pharmaceutical industry.At last,the paper sorts out the whole paper and summarizes the research deficiencies and prospects of this paper. |
