Research On Cost Accounting And Control Of D Company Based On TD-ABC

At the current stage,in the face of intensified manufacturing competition and changes in the overall profitability environment,manufacturing managers are increasingly aware of the importance of cost information.The situation of market competition is becoming more and more severe.Good cost management can help companies gradually advance in the competition of the big environment and even become the key to the industry leader.Only under the premise of ensuring accurate billing of different products,can we effectively implement cost control and accounting.Only by solving the problem can we effectively solve the problem of cost accounting and control loopholes that the company has in the production process.The time-driven activity-based costing method is a scientific and reasonable cost management method.According to previous studies,a reasonable use of a cost management method can help companies effectively perform cost accounting and control.This paper attempts to apply time-driven activity-based costing method in D Co.,Ltd.to perform cost accounting and control,so as to improve the company's cost management level and provide reference for the cost management of companies and other manufacturing companies.The thesis first introduces the research background of the time-driven activity-based costing method,literature review and related theories of cost control and accounting.Then it introduces the status of D Co.,Ltd.,and analyzes the company's cost structure and accounting status.After analysis,it is found that company D has many preconditions that can apply time-driven activity-based costing methods,including: high indirect costs and a variety of product types.This shows that companies can apply the time-driven activity costing method to the necessity and feasibility.According to the workshop production process,first determine the operation center and resources,operations,products,and based on the principle of time-driven activity-based costing to draw the cost of each resource factor rate,and according to cost drivers and drivers to allocate resources to stainless steel,sheet metal,laser handicrafts,oil accessories four products.Then,the differences in the product costs calculated under these two accounting methods are compared and analyzed.It is proposed that time-driven activity cost calculation methods should focus on aggregate pricing,capacity saving,and effective utilization of idle production capacity.Finally,in order to make D company better managecosts,several countermeasures and suggestions are proposed for D company's cost control,including the combination of current cost control method and time-driven activity cost method,optimization of cost control management system,establishment of supportive incentive mechanism.,Optimize labor cost control and optimize energy cost control.At present,domestic scholars' research on time-driven activity-based costing mainly focuses on medical and logistics service industries,while the number of applied research on chemical equipment manufacturing industry is not large.The research in this paper provides a new cost management idea for other chemical equipment manufacturers and provides some references for cost accounting and control work of other companies.