Research on Cost Accounting of a Laboratory Based on TDABC Cost Analysis Method
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.
cost accountingcost of testing projectstime driven activity-based costing
万方数据
维普
