Research On The Application Of TD-ABC In Sha-he Glass Manufacturing Enterprises

Glass is widely used as industrial products are mainly used in construction, automotiveand photovoltaic fields. However, their development status is not optimistic, such as theNational Association landed five, market regulation policy tight, material costs, labor costs,logistics costs, increase channel expansion costs, have brought considerable pressure for theglass manufacturing companies, making rising costs and selling prices is difficult to improve.In addition, efforts to further strengthen the national energy saving, further increasing theglass manufacturing company’s environmental costs. So how to enhance the competitivenessof enterprises, how to maintain a competitive advantage has become an important factor inrelation to enterprise development. Accurate financial information integration and integrationcosts, reduce the financial cost has become an important factor in determining thecompetitiveness of enterprises.Currently, personalized products increasingly rich, complexproduct structure, product-to-order production, short production cycle, diversification, andother non-standardized production model also undermined the traditional high-volume,standardized production mode, there are indications that the traditional manufacturing costsLaw has become increasingly unsuited to the development of modern business and society.Time-driven activity-based costing is a costing jobs extension development, it was adapted topersonalized management of the manufacturing sector, the cost of manufacturing companiesto improve the accuracy of the information, to better reflect the actual situation of thecomplex, prompting manufacturers to carry out the profitability analysis and budgetingmanagement. Therefore, the study of time-driven costing jobs in the manufacturing industryin the application of great significance.This paper, based on the domestic cost theory and methods in-depth study of theabove, Shahe City, glass manufacturing companies around the introduction of time-drivenactivity-based costing to discuss issues related to the actual situation of enterprises, establishmore operational and advanced of cost control and management systems-time-drivenactivity-based costing. Among them, the thesis Y’s case, the establishment of a time-driven activity-based costing in the implementation process of the key points in the job as the centerof the time-driven activity-based costing, resolved. Sought to introduce time-drivenactivity-based costing businesses in the ordinary course of accounting, the cost of promotingthe theory advanced in the manufacture of specific enterprise applications.