Research On The Cost Control In The X-Logistics Company Based On The TD-ABC

Abstract:X-logistics Company as a company of professional subsidiary has owned by Hunan communications services limited liability Company, it has been a pivotal role in the operation and development of the company that the controlling of cost is reasonable. Especially in the past year, the company’s low economic efficiency resulted from the high cost and the lack of effective cost control methods. Effective cost control and improving the economic efficiency of the company’s X-logistics company are a major problem that X-logistics has to face currently, and it is also the main contents of this article.In this paper, the time-driven activity-based costing has been used in the X logistics company on the basis of analyzing the status of X-logistics Company’s cost control and costing the background of costing accounting. In the view of a new perspective to the research the problem of this firm’s cost control, an effective cost accounting and cost control model have been found in these companies in order to achieve the purpose of cost control. What the work has been done in this paper as follow:First, I have established logistics enterprises costing model based on the time-driven activity-based costing, and embedding cost analysis module in the model, highlighting the cost control-oriented features. Second, building the cost-control model, based on the TD-ABC and clearing X-logistics Company cost control procedures. And the costing model and cost control model have been used in X-logistics Company in order to analyze the efficiency of resource use, and excavating the key points of its cost control; thus optimization and idle production capacity bottleneck job management two aspects of cost control measures to deal with. In addition, based on the X-logistics company for the current financial accounting system and this building cost control features of the model, I have analyzed of the cost control model implementation difficulties, and put forward the corresponding safeguards.The last but not the least, the research achievements of this article not only play an important role in X logistics cost control, but also provide a useful reference and learn value for other domestic logistics enterprises. There are9graphics,16charts and72references in this paper.