Vehicle Logistics Cost Control And Optimization By The Time-driven Activity-based Costing Method

With the rapid development of auto industry, vehicle logistics becomes one of the most important links in automobile supply chain. From the perspective of company’s overall performance, by the means of vehicle logistics cost analysis, getting new methods to improve the cost accounting and control, selecting and determining the cost accounting and control method, are effective ways to help the vehicle logistics enterprises out of troubles. Time-driven Activity Costing(TDABC) method has good fit on the invisible activities and quantify intangible costs through time, is a kind of adaptive cost control method for the vehicle logistics, the paper attempts to combine TDABC with vehicle logistics to make up the shortfall of it. Then seeking effective ways to control cost by cost structure after the accurate calculation. Reduce vehicle logistics cost by means of calculation and control. This paper focused on partial control and overall control of vehicle logistics cost after decomposition based on the key activity and the idle resources, achieve the expected cost control target of vehicle logistics.This paper calculates the total cost of vehicle logistics with standard costing method(include standard transportation cost, standard storage cost, standard management cost), and try to use TDABC method, considering the characteristics of the vehicle logistics, to disaggregate and account the vehicle logistics cost, determine the activity’s cost driver rate and quantity. Then, disaggregate the vehicle logistics costs to the six activity centers: operation center, quality center, accounting center, planning center, storage center and transportation center. Find the key activity by comparing cost proportion of each activity and the rate of idle resources to find the key job center and its related job: transportation in our research, then modeling a vehicle logistics cost control model based on transportation, mainly based on incentive and supervisory mechanism and eventually make the client and the shipper under the condition of guarantee the interests of the shipper, realize the maximization of the cost reduction of the clients, to reduce the waste of the total cost of logistics.Take three factors into consideration include activity time, activity cost and activity quality after cost control, ascertain utility value with AHP and Fuzzy Evaluation method under the different operation modes, put forward a vehicle logistics activity cost optimization scheme based on utility maximization and other preferences, contribute to decision maker to achieve the optimal cost control performance.Finally, the paper settles vehicle logistics operation management of the carmaker(FV) as an example, to verify the TDABC method used in vehicle logistics cost control with partial and overall control, reveal TDABC method’s progressiveness used for the vehicle logistics cost control and optimization. Effective to get the vehicle logistics cost of distribution and the rate of idle resources to realize the decline of transportation operations. Then research shows that selecting maximum utility cost plan can achieve the balance between time, cost and quality, cost control overall performance is excellent. Provide reference for cost control, reasonable distribution of the total resource consumption(fee) of vehicle manufacturing enterprises.