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
Key words
cost accounting/cost of testing projects/time driven activity-based costing
维普
万方数据