Research On Application Of Time-Driven Activity-Based In A Company

In the era of economic globalization,market competition into the white-hot.Under the guidance of Cost Leading Strategy proposed by Michael Porter,many enterprises are in the fierce price war.And cost control as the key to win the price war is valued by the managers of the enterprise.Cost accounting has become an important part of enterprise management.With the continuous development of production technology,the mechanization of manufacturing enterprises improved,manufacturing costs rising,the traditional manufacturing cost accounting method already can't meet the needs of the enterprise.And because of its complicated system construction,and difficult updating,poor maneuverability,most enterprises failed in using Activity-based costing.Time-driven activity-based costing as a simpler and more powerful path to higher profits come into use.This paper combines theoretical research and case studies.Firstly,summarizes the related research and present application situation at home and abroad for ABC and TDABC,reviews the existing defects of the present manufacturing cost accounting methods,introduces the principle of TDABC and the related variables estimation,compares TDABC with the traditional cost estimation method and ABC,shows its Superiority.Then through field research,points out that the current situation of the mold center in A company,analyzes the necessity and feasibility of A company using TDABC.By using the MES system can substantial reduce the workload,and finally gives the main conclusions: TDABC can not only reflect the cost information more accurately and more convincing,but also reflect the company's spare capacity and support the production of the enterprise decision-making,and provide help for the enterprise performance appraisal.According to the implementation of TDABC,affirms the function of MES system did to TDABC,and points out the advantages and disadvantages of TDABC,and looks forward the combination of TDABC and the the popular German GPK.Different from other researches on TDABC,this case uses the MES system to ensure the cost information are true and correct.In addition,through the case analysis on ABC and traditional manufacturing cost method,showing the superiority of TDABC.According to the characteristics of manufacturing enterprises,the design for theTDABC in a specific enterprise effectively use the architecture of the system,not only enrich the existing cost accounting research,also provides the reference to the application of TDABC.