Application Research For XX Printing Enterprise Based On Time-driven Activity-based Costing

In recent years,under the dual pressures of supply-side structural adjustment and economic slowdown,the printing industry is generally characterized by serious homogenization competition,serious waste of resources,and poor cost management.Together with the tightening of environmental protection policies and environmental protection The collection of taxes,the company's costs continue to rise,remain high,but also face the market dilemma of continuously reducing prices and reducing profits.Improving and improving cost management has become the primary goal of the current management of printing companies.Time-driven activity-based costing,as a new costing and management method,follows the advantages of the activity-based costing method.It uses time factor as the sole cost driver to allocate costs by calculating capacity costs and cost drivers per unit time.Most of the existing literature only focuses on the application of time-driven activity-based costing in the logistics industry and the medical field.Printing industry research is relatively rare.Therefore,based on the analysis of the problems existing in the current cost management of printing enterprises,the introduction of time-driven activity-based costing can help managers to optimize cost management.This paper first introduces the theoretical basis of time-driven activity costing and activity-based costing,and sorts out the research status at home and abroad.Taking XX printing enterprise as an example,the feasibility and necessity of introducing time-driven costing method are discussed in depth from various angles.Based on the theory of time-driven activity-based costing,this paper explores how to implement the time-driven activity-based costing method in the micro-background of the case XX printing enterprise.Then,based on the specific case,the time-driven operation costing model of XX printing enterprise is established.The following conclusions: First,the time-driven activity-based costing method can provide enterprises with more accurate product cost information and solve the problem of unreasonable cost allocation.Second,using this method can be quickly implemented in enterprises,and the model is updated.The complexity is low.Third,the time-driven activity-based costing method finds the imbalance between resource demand and supply,and finds the idle production capacity of resources in the printing enterprise's production and operation process.Therefore,the results obtained after the application are summarized,in order to provide scientific and reasonable suggestions for improving the internal management level of printing enterprises,optimizing the production process of printing enterprises,improving the utilization rate of printing enterprises,and promoting the fine management of printing enterprises.This paper makes an in-depthanalysis of the time-driven activity costing theory,and combines the practice of printing enterprises to carry out specific implementation steps and recommendations,which has certain practical reference significance for improving the cost management of the printing industry.