Study On The Application Of TD-ABC In J Company

With the deepening of China's participation in the globalization process, the Chinese economy has been inextricably linked with the world economy. The development of "Twelfth five-year" period has made significant achievements in China. China's economic output ranks the second place, and more than one billion and three hundred million people's per capital gross domestic product rose to about $7800. The proportion of GDP of added value of the tertiary industry is larger than the second industry, and infrastructure level comprehensive jumped, and agricultural production increased in a row, and the population of permanent residents in the urbanization rate reached to 55%, and a number of major scientific and technological achievements reached the world advanced level. The year of 2016 is China's first year of “Thirteenth five-year” and the policy of "much starker choices-and graver consequences-in" has been formed which means the future development direction of China's economy is constantly open up and means that China will play an important role in reshaping of the international economic pattern. However, in recent years, especially since 2012, because of the international economic situation is recovering slowly, and with the pressure of the superposition of three periods of our country's economy and structural adjustment, China's overall economic growth trend downward.Under the tension of slow economic growth, reducing the production cost is a necessary condition for manufacturing enterprises to seek development. With the renewal of the equipment, the increase of production and the traditional cost accounting method cannot have satisfied the demand of the enterprise cost control. Manufacturing for homework cost rule, as a more timely and accurate cost information for the advantage, has become an advanced cost accounting method which comes into the enterprise. It is better for the enterprise cost management and control. This paper sets a production workshop of J grease production enterprise for example, using forecast method for cost accounting for two kinds of grease products, and it can provide lessons for the implementation of the enterprise to appraise the homework cost method in grease and promote enterprise cost management and control which can improve their market competitiveness in the severe economic situation.