Time-driven Activity-based Costing Research On Product Cost Calculation Of Aircraft Components Manufacturing Corporation

In recent years, the order requirements of civil aircraft grew very quickly in the world especially in West Asia and China. Thus, famous aircraft manufacturers and core parts manufacturers had built new factories in Asia to expand their capacities and develop new supply chains. More and more components manufacturers of aircraft catered to the market demand and invested aircraft industry. However, more and more lower price makes investors to focus on the costs of products. Because the ratio of equipment costs and indirect labor costs is higher than direct labor costs, the traditional cost structure couldn't fit the requirement of accounting staff and managers. Time-driven activity based costing is the key method to fix the cost structure issue.This thesis want to state how to setup time-driven activity costing system in SNP which is an aircraft components manufacturer and illustrate the effort in enterprise management activities after SNP setups time-driven activity based costing system.The contents of this thesis include of six chapters. The first chapter is the introduction. The second chapter is about ABC theory and TDABC theory. The third chapter is to analyze necessity and feasibility of setting up TDABC system in SNP. The forth chapter is how to design and implement TDABC system in SNP. The fifth chapter is the TDABC application efforts in SNP enterprise management activities. The sixth chapter is conclusion and expectation in the future.There are three innovation points in the thesis. The first innovation point is that the thesis provides the actual efforts of TDABC in aircraft components manufacturing industry. The second innovation point is that the thesis provides the solution of how to implement TDABC in corporations. The third innovation point is that the thesis give the ERP designers and explorers some ideas to build up TDABC system.