TD成本作业法在物流成本核算中的应用

在分析当前企业物流成本核算中主要问题的基础上,简述TD成本作业法的基本原理和优点,并简述了TD成本作业法在物流成本核算中的应用过程。通过TD成本作业法的应用为企业降低总物流成本、提高成本竞争力优势提供具体方法。

浅谈作业成本法在医疗机构成本核算中的应用

近年来,我国医疗机构出现的问题越来越多,无论是医疗服务质量、临床医疗水平,还是临床设备的应用,在成本核算环节都存在一定的问题,究其原因都是成本核算体系不合理造成的,不能很好地指导医疗机构的管理行为。 文章结合医疗机构成本核算的现状,分析了作业成本法在医疗机构成本核算中的具体应用。

基于TDABC的装配式建筑施工成本管理

装配式建筑与传统建筑相比具有节能减排、绿色环保、工业化生产、快速施工等各种优势,适应了现代房屋建筑业快速发展的趋势。尽管我国早己开展了对装配式建筑的研究工作,但相对于国外发达国家而言,我国装配式建筑的集成化水平相对较低,使得装配式建筑的成本相对现浇建筑的成本偏高,严重阻碍了装配式建筑的快速发展及其大规模的应用。应用时间驱动作业成本法分析了装配式建筑项目构件生产阶段、构件运输阶段、构件吊装阶段的成本构成;应用时间驱动作业成本法对装配式建筑施工成本进行分析,详细地计算出装配式建筑施工各个阶段的闲置产能,通过合理的管控措施,合理地利用或降低闲置产能,提高工作效率。

Study on the Application of Time-Driven Activity - Based Costing in Hotels——Taking a Hotel as an Example

The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.