Research And Its System Realization Of Beverage Production Cost Management Based On TDABC

With the improvement of production automation,informationization level and product varieties tend to diversify,drinks enterprises purchase economy on a large scale of the indirect costs which is growing,beverage product seasonal production features bring the allocation of spare capacity in the indirect cost becomes an important aspect of cost management,which is attached gradually importance to the attention of the enterprises.However,the traditional accounting method of single factor apportionment of indirect costs does not take into account the apportionment of idle capacity costs,resulting in distortion of production costs and uneven distribution of costs.The workshop level cost budget also cannot satisfy the enterprise production cost management refined demand.Beverage enterprises need a scientific and reasonable refined production cost management system.Therefore,this article took beverage products production cost management for the research object,based on the research of production cost management,TDABC(Time-Driven Activity Based Costing)and MES(Manufacturing Execution System)related theories.This paper mainly studies the application of TDABC in production cost accounting and budgeting,and considers the demand of beverage enterprises for refined production cost management information system to build a TDABC production cost management system for beverage enterprises.In view of the production characteristics of beverage products,such as the increasing proportion of indirect costs and seasonal significance,the production cost distortion of beverage products caused by uneven distribution of resources is aggravated.In order to reduce the impact of seasonal idle capacity allocation on the production cost of beverage products and help enterprises control or improve costs accurately and effectively,an improved TDABC production cost accounting model of beverage product was put forward.Through the allocation of seasonal spare capacity costs,statistical analysis of the demand for shortage capacity,adjust the cost rate of production capacity and resource supply in the cost center.Aiming at the impact of the accuracy of job number on cost budget in TDABC model,a cost budget model of TDABC based on PSO-BP(Particle Swarm Optimized Back Propagation Neutral Network)is proposed.In order to improve the accuracy of BPNN(Back Propagation Neutral Network)prediction,aiming at the shortcomings of BPNN,such as easily falling into local extremum and slow training speed,PSO is used to improve BPNN.An example is used to verify the algorithm.Based on the TDABC production cost accounting and budget model of beverage products,analyzing the demand of production cost management business of an enterprise,and the MES based TDABC production cost management system was designed and implemented.The system mainly includes TDABC activity-based cost management,cost route management,production cost budget,production cost analysis and cost statement management and other functions.