Study On Cost Management Innovation On The Basic Of TDABC Method

the current market competition is increasingly fierce, the enterprise product manufacturingprocess is complicated, indirect costs on product design, supply chains, sales channels andlogistics, etc. rise, the direct costs shrink,, thus require companies to adjust businessactivities according to market demand changes, pay attention to rapid response productionmode of small batch and many varieties, the cost management perspective no longer limitedto improving business procession, cost decreasing and benefit increasing, but expanded to thebeforehand planning, control and feedback, and ascend into a strategic cost management.TDABC as advanced ideas and methods of the modern enterprise cost management, inthe operational level of the value chain implement cost management, scientifically computingproduct costs, provide timely and accurate management decision-making information. Afterreviewing theory research results of ABC and TDABC, on the basis of research results andpractical experience, overall investigation and research in XX fine chemical co., LTD.,analysis present cost management situation of company, card business procession, selectactivity motivation, divide activity center, establish the equation of time, and on this basisimplement cost management system including cost accounting, cost budget, cost control, inorder to broaden the vision management accounting and organizational activities, combingpoint of common and complementary between the cost management method. And on the basisof company’s existing management information system, in the development environment ofwindows7、Microsoft SQL2008、visual studio2013, Using c#programming language developTDABC cost management software. Describe initialization setting, data integration,calculation, check and cost analysis, system management etc.