Research On The Improvement Of Cost Accounting Of Internet Enterprises Based On Time Estimation Activity-Based Costing

This paper takes hengtong Group Industrial Internet E-Commerce platform as an example and tries to establish a theoretical framework for the application of Time-driven activity-based cost(TDABC)management in Internet platform enterprises through the study of the characteristics of Internet enterprises.when the business processes of Internet enterprises are estimated,the time motivation of each activity consumption is used as the method of resource allocation.A time equation is established between the time consumption of each activity consumed by a cost item and the cost rate of the department to calculate the cost of each cost item.The content of the article is divided into six parts.The first chapter is the introduction.This paper mainly expounds the research background and significance of this paper,and explains the research ideas,research contents and research methods of this paper.The second chapter is related theories.The third chapter is to introduce the case of the enterprise,for three years,the business model verification is feasible,continue to explore the profit model,customer group contribution analysis is not yet perfect typical B2 B e-commerce platform enterprises.The fourth chapter is based on the time-based activity-based costing(ABC)method of HT Company cost accounting reform.Through the in-depth study of each production link of the case enterprise,the time equation is established,which may have an impact on the overall profit margin of the company,as well as on the overall strategy of the company.The fifth chapter is to estimate the smooth implementation of activity-based costing(ABC)on the Internet platform of HT Company,and puts forward three major application guarantees.The sixth chapter is the conclusion of this paper,which summarizes the research conclusions,shortcomings and prospects of this paper.In this paper,the time-based activity-based costing(ABC)is introduced into the cost accounting method of HT Company,and it has the significance of popularizing in small and medium-sized enterprises.This is to improve the competitiveness of Chinese enterprises in the international market has a great benefit.