The Application Research Of Time-driven Activity-based Costing In Lithium Battery Manufacturing Industry

In recent years,China's economic pressure is getting much bigger,because of the sluggish recovery in the world economy and our country is adjusting the supply structure.In the case of slowing economic growth,reduce the production cost is an important way to survive and develop in a manufacturing industry.With the improvement of production technology and production mode,the reform of the traditional cost accounting method is no longer for the advanced manufacturing enterprise shall apply.Because time-driven activity-based costing method could provide cost information in time,accurately and simply,it is gradually accepted by domestic and foreign enterprises,and become an effective tool to achieve better cost management.In October 2014,the Ministry of Finance released the guiding opinions on comprehensively promoting the construction of management accounting system.Through the interpretation of the views,we can be aware of the importance and guiding significance of the promotion and carrying out management accounting.Because management accounting is mainly used in the internal management of enterprises,and can exalt the economic benefits of enterprises.And time-driven activity-based costing method is a typical application of management accounting.Based on the production department of Inner core of batteries in M new energy co.,LTD.,we use time-driven activity-based costing method to accounting for the indirect costs.Combining with the process features of lithium battery manufacturing,to summing up the way to carry out time-driven activity-based costing method for the whole industry,and to enhance the level of cost management for these enterprises.Our purpose is to provide the reference to lithium battery manufacturing enterprises or other manufacturing enterprises to implement time-driven activity-based costing method.