基于MTM-TDABC的A公司电脑包装纸箱制造成本核算

Company a Computer Packaging Carton Manufacturing Costing Based on MTM-TDABC

针对传统基于时间驱动成本核算(TDABC)实际应用中各生产活动有效工时难以获得而导致成本核算不准确的问题,提出将时间测量方法(MTM)与TDABC相结合的成本核算方法,以标准工时计算方法将实际生产活动分解为对应的动作元素,从而获得整个生产活动的总生产时间,并以此时间为基础核算生产活动的成本消耗。在理论介绍的基础上,结合A公司电脑包装纸箱产线进行了MTM-TDABC应用分析,核算出一个成本周期内各产品的实际成本情况,并根据成本核算结果从产线整体及单个产品两个层面分析成本结构,给出成本优化的思路和方法。

Aiming at the problem that the effective working hours of each production activity are difficult to obtain in the traditional time-driven costing(TDABC)practical application,this paper proposes a costing method that combines the time measurement method(MTM)and TDABC.Decomposes the actual production activities into corresponding action elements by the standard working hour calculation method,so as to obtain the total production time of the entire production activity and calculate the cost consumption of the production activity based on this time.On the basis of theoretical introduction,MTM-TDABC application analysis was carried out in combination with the computer packaging carton production line of Company A.The actual cost of each product in a cost cycle was calculated,and the cost structure was analyzed from the two levels of the production line as a whole and a single product according to the cost accounting results.Thus,the ideas and methods of cost optimization were given.