The Accounting And Control Of Production Logistics Cost Based On The Time-Driven Activities-Based-Costing

Along with the increasingly fierce market competition and the rapid globalization in twenty-one century, the traditional management model of manufacturers is facing a severe test. The basic goal of these enterprises is to maximize their profit by increasing sales and decreasing production cost. However, the traditional production cost has little room to handle. Some are trying to reduce logistical cost, the so called Third-Profit-Source. So the research of production logistics accounting and control method has great practical significance.The production logistics cost accounts for a large proportion in turnover and it is the controllable one comparing with the other kind of logistics cost, so the research object is the production logistics cost. A precise accounting method of it makes it possible to control the logistics cost. Then the Third-Profit-Source turn into practice from theory and make the enterprises remain invincible in market. This paper studies the existing method of logistics cost accounting and control and put forward the accounting and control method based on the Time-Driven Activities-Based-Cost.In order to realize the scientific and precise accounting of production logistics cost, a system of production logistics cost is founded. This system contains the principles of production logistics cost accounting, the constitution and object of production logistics cost and the accounting method, namely the improved TD-ABC. The application of this method requires the foundation of the data pool of activities and resources and realizes the scientific and precise production logistics cost accounting whose result can be the basis for production logistics cost control. A case is used to verify the feasibility of the TD-ABC method.The nature of production logistics cost is the resources expenses. The control of production logistics cost can be achieved by analyzing and optimistically allocating the resources. The theory of time production capacity is used in the TD-ABC which allows analyzing the utilization rate of production capacity and optimizing resources allocation by comparing the time production capacity between practice and expectation. The same case is used to verify that this method is suitable and simple.