Research On Idle Capacity Cost Management Of Manufacturing Industry Based On TDABC

Under the situation of rapid development of enterprise automation level,the cost structure of manufactuning industry has changed greatly,and the contradiction between enterprise cost accounting method and cost structure has become increasingly prominent,these problems,such as product cost distortion,excess spare capacity and poor profitability of assets,bring new difficulties and challenges to enterprise management and enterprise cost management.One of the reasons for this is that many employees in manufacturing enterprises lack the relevant theoretical knowledge of cost management and do not realize the impartance of cost management far idle capacity,not Enough attention has been paid to the cost management of idle production capacity of enterprises;the other reason is that the cost control mechanism of enterprises is not updated in time and can not adapt to the current situation of industry development and enterprise operation,the management can not find the root cause of this situation,whichleads to a self-reinforcing closed loop of idle capacity and a vicious circle of business operation.After years of exploration and practice,the cost accounting method evolved from the traditional cost accounting method to the activity-based costing,and then to optimize the production of estimated activity-based costing(hereinafter referred to as "TDABC").The traditional cost accounting method is no longer suitable for today’s manufacturing industry because of the product cost error,which leads to the product or service cost As far as the activity-based costing(ABC)is concerned,although it can solve the problem of product distortion to a certain extent,the ABC is relatively complex and requires very high reguirements for enterprise ’s software and hardware,and the system maintenance cost is also expensive,it can not be replicated in the developing manufacturing sector.TDABC not only has a low threshold for entry,but also can quickly and accurately calculate the cost of idle capacity on the basis of improving the distortion of product cost.It is intuitively realized that the cost of idle capacity has a serious impact on the operation of enterprises,therefore,it is widely accepted by the practical circle.In this paper,the traditional cost accounting method,activity-based costing(ABC),activity-based costing(ABC)and activity-based costing(ABC)are studied,and the theory system of "TDABC"and the theory system of idle capacity occupancy cost based on TDABC are sorted out,at the same time,it is proposed to apply TDABC to the typical J company in the industry,calculale and analyze the product cost and spare capacity cost based on TDABC,and on this basis,predict the contribution of TDABC to spare capacity cost management in J company.Finally,give J company in spare capacity cost management put forward a few suggestions,for the same industry reference.Through the research,we find that it is necessary to break the self-strengthening closed-loop of idle capacity in modern manufacturing management.TDABC uses the available capacity as the basis for calculating the capacity cost rate,thus realizing the independent,fast and accurate accounting of the idle capacity cost,which creates the conditions far the cost management of the idle capacity cost management,is a more scientific,more reasonable product-level,customer-level cost accounting management method.