Improvement Research Of The Time-Driven Activity-Based Costing Based On The Triangular Fuzz Number

In August16,2013, the Ministry of Finance drafted The Cost Accounting System of Enterprise Product (trial), in order to improve and strengthen the cost accounting system of enterprise product further and to improve product costing information quality. And one of the highlights of the product accounting system of the draft is to implement the Activity-Based Costing in the accounting system at the first attempt. Some experts and scholars believe that the final implementation of the accounting system will solve some long-existing problems. In this context, it has a great practical significance to research the Activity-Based Costing, especially the Time-Driven Activity-Based Costing.As a substitution for traditional cost accounting methods, the Activity-Based Costing changes the way of the direct costing, which distributes the management expenses to activities in proportion. On this basis. Kaplan and Anderson proposed the second-generation ABC system and named it TDABC, whose focus was to solve problems of first-generation by the new cost accounting system. TDABC system is mainly based on the time-driven factors, that is, time motivation, consumed in the cost base. But there are some difficulties to calculate the assigned cost, especially the problem of estimating capacity time and time-driven of unit activity. To solve the above problems, combining the triangular fuzzy number, whose abbreviation is TFN. and accounting to some research, this paper proposed a new system to improve TDABC system, that is, the Time-Driven Activity-Based Costing, whose abbreviation is FTDABC. And it applied the accounting method to management consulting firms creatively and expected a wider range of promotion in services. It used the fuzzy logic method to estimate cost data needed in the TDABC system, that is. the consumption of time and actual production capacity when implement unit activity. While it paid more attention to the deviation caused by the traditional TDABC system when estimation the certainty, and took the best and the worst case into accounting. And it combined the sensitive analysis with the Time-Driven Activity-Based Costing, which made the estimation have more practical significance. In addition, it established the activity center and determined the standard cost and responsibility budget basing the FTDABC, and has the corresponding feedback control and performance evaluation at the same time. So, the Time-Driven Activity-Based Costing, as a method of the Activity-Based Costing, with the characteristic of being easy to use and decide correctly for managers, must have a wide application in all industries, especially the service.