A Research For The Management System Of Idle Capacity In M Logistics Based On TD-ABC

Due to the problem that high cost of logistics for a long time,the scholars find another way which turned part of their attention to the idle capacity.All of logistics company has their idle capacities,these part of the idle capacities,whether reserved for enterprise strategy development,or formed from imbalance of resource allocation,are required to be effectively managed in order to optimize the allocation of logistics resources and improve the utilization of logistics resources to achieve the purpose of reducing the cost of logistics.Time-Driven Activity-Based Costing provides a method which manage approach of idle capacity for the logistics enterprises,and provides data support for control and management by calculating the amount of idle capacities of each activity.Taking M Logistics Co.,Ltd.as the research object,based on the relevant theory and literature review,this paper studies the management of idle capacity of logistics production activities of logistics company by using case study method.The main research works are as following:1.Analysis the actual logistics production activities of the case company Logistics M,make sure the organization of the company,and divide the logistics process and sub activities of each logistics activity of its production line;2.Establish the time equation of each activity for Logistics M by using TD-ABC method,and base this method to take out the management indexes for idle capacities of each activity,finally build up a model which include five-level management index system for idle capacities of Logistics M company;3.Use simulation data which base on arriving and unloading process of Logistics M Company,leave a part of idle capacities as reserved,combine with the real condition,then getting a serial detail management advice from the analysis.