Research On Cost Management Of Printing Enterprises Based On Time Driven Activity-Based Costing

With the development of society and the progress of science and technology,green environmental protection policies have been issued one after another,and electronic office is becoming more and more popular,the whole printing industry is facing the dilemma of market saturation,intensified competition,resource waste,simple and rough cost accounting.Facing the huge pressure of survival and development,the managers of printing enterprises gradually realize that cost management is the key to the survival and development of enterprises.To improve the level of enterprise cost management and optimize the cost management structure has become the consensus of enterprise management.Time driven activity-based costing is a cost accounting method developed on the basis of activity-based costing,which not only inherits all the advantages of activity-based costing,but also overcomes its implementation difficulties,maintenance and updating difficulties and other defects.It takes time as the only cost driver and reduces the difficulty of implementation.It only needs to calculate the unit time capacity cost and cost driver rate to get more accurate cost allocation results.This paper first introduces the research background,significance and purpose of time-driven activity-based costing,summarizes the research status at home and abroad,expounds the theoretical concepts of time-driven activity-based costing and activity-based costing,compares the two methods,and draws the conclusion that time-driven activity-based costing has more advantages.Then take a printing enterprise as an example,analyze the basic conditions of applying time driven activity-based costing,and design a time driven activity-based costing system that meets the requirements of management personnel based on the production situation of the enterprise.After combing the workshop production process,the resource cost is collected,the activity center is determined,the unit time capacity cost and cost driver rate are calculated,and the resource is allocated to the product cost according to the driver amount.Then through the comparative analysis of the calculation results under the two accounting methods,the advantages of time driven activity-based costing are illustrated.Finally,it points out the difficulties faced by enterprise a in implementing the cost management method,and puts forward several suggestions,including the establishment of employee training system,the improvement of supporting performance evaluation system,the update of accounting information system and the gradual promotion of application.