Research On The Application Of Time-driven Activity-based Costing In Enterprise D

This article discusses in depth the case of enterprises-D business cost accounting.Divided from the industry point of view,D enterprises are non-staple food processing industry.From the company’s point of view,D enterprises are small and medium enterprises.Small and medium-sized enterprises are the mainstay of China’s supply market.These enterprises have their unique characteristics and play an important role in the economic development of our country.However,the processing of agricultural and sideline products involves the basic needs of the people and is also very important to the stability and harmony of the entire society of.In recent years,with the continuous development of society,people’s living standards and psychology of consumption have been constantly improved,and the general public have put forward higher requirements on the quality of products.At the same time,with the everchanging market,the viability of enterprises is challenged.To this type of enterprises(or,in the majority of enterprises),increasing revenue and reducing expenditure is the best choice for enterprises.Open source means to develop new products,layout of new production lines,to invest more resources,which in the short term more difficult to achieve,while the cut is viable,and most SMEs because of their size or lack of awareness and other factors for the cost control is not enough,so companies should be strict of cost management.To the strict management of the cost of the business,the premise is that the true cost of business products must be effective and accurate accounting,and strive to find more cost accounting links valuable financial information available to managers to promote their products and markets Have accurate positioning,efficient production scheduling,make production and management decisions.Time-driven operating cost method(also known as TD-ABC method,the same below)is based on the ABC method of "improved version",the traditional method of manufacturing cost accounting has a long history,but in the face of the current production environment,there are However,due to the limitation of many factors,it leads to the formation of a sound cost accounting system in our country and the actual application to the production and operation of enterprises still has some distance and time-driven operation cost Act has maneuverability,can help enterprises better resource integration,cost accounting and management.In this paper,the cost of enterprise D to explore,according to the following two aspects: on the one hand is the co-product of the current co-product cost calculation,which is under the traditional cost accounting;the other hand,for specific business-specific costing Specifically,the slaughtering business belongs to the main business of the enterprise and has a long history of development.The enterprises have found a suitable pricing method for their own production and operation based on the current accounting standards This paper will explore the cost accounting of the by-product of the traditional cost method.The cooked food business is a pilot project conducted by the enterprises to diversify the business.This paper tries to redistribute the indirect manufacturing costs by using the time-driven operating cost method Find different from the traditional manufacturing cost accounting methods of financial information.This article applies this method to the agricultural and non-staple food processing industry.At the same time,the content of the traditional cost accounting of the case company also makes a comparison for this method,and it can reflect the accounting differences between the two methods.It is a new attempt.