基于TDABC成本分析法的某试验室成本核算研究  

Research on Cost Accounting of a Laboratory Based on TDABC Cost Analysis Method

作　　者：曹磊 王毅 CAO Lei;WANG Yi(CATARC Automotive Test Center(Guangzhou)Co.,Ltd.,Guangzhou Guangdong 511338)

机构地区：[1]中汽研汽车检验中心(广州)有限公司,广东广州511338

出　　处：《中国科技纵横》2024年第13期116-120,125,共6页China Science & Technology Overview

摘　　要：本文通过对国内某检测公司试验部门的成本核算进行研究,探索时间驱动作业成本法(TDABC)在试验测试项目成本核算中的适应性。以G检测公司P试验部门的相关测试业务项目为研究对象,应用TDABC方法计算相关项目的成本,并将其与现行成本方法进行对比分析。研究结果显示,与现行成本方法相比,TDABC方法核算的结果更接近实际成本。该方法还能为测试项目的价格制定、试验室人员和设备的工作负荷优化调整、市场对外报价的折扣方案提供有效的数据支撑。Based on the study of the costing of the test department of a domestic testing company,this paper aims to explore the application adaptability of Time-Driven Activity Costing(TDABC)in the costing of test projects.Taking the relevant test business items of the P test department of G testing company as the research object,the TDABC method was used to calculate the cost of the related items,and it was compared with the current cost method.The results of the study show that the results of the TDABC method are closer to the actual cost than the current cost method.At the same time,this method can also provide effective data support for the price setting of test items,the optimization and adjustment of the workload of laboratory personnel and equipment,and the discount scheme of external quotation in the market.

关 键 词：成本核算 测试项目成本 时间驱动作业成本法 

分 类 号：F253.7[经济管理—国民经济]