Study On The Improvement Of Activity-based Cost Management Of BS Logistics Company

In recent years,the rapid development of China's Internet information technology and industry,and the rapid expansion of online e-commerce,and the reality that can support these enterprises to achieve is the rapid development of China's logistics industry.With the increasing scale of the logistics industry,the financial requirements for the logistics industry are getting higher and higher,and the cost of the logistics industry has increasingly become an obstacle to the continued expansion of the industry.How to conduct accurate cost accounting is the crux of limiting the development of third-party logistics companies.Therefore,how to rationalize and measure China's logistics costs is a core issue in the development of the logistics industry today.BS Logistics Technology Co.,Ltd.currently adopts the traditional operating cost method.Due to the flexibility,punctuality,and job diversity characteristics of the warehouse allocation work,the company's operation flow needs to be in a state of operation without delay and high efficiency.However,BS Logistics Company still has some problems in the operation cost management,which causes the company to have problems in the workflow.This article aims to improve the current operation cost management of BS Logistics and promote the writing purpose of the entire logistics industry.The main research object is the improvement of the operation cost management based on the time-driven activity cost method.Through the field survey of BS Logistics,we compare the domestic The research results of activity cost management in recent years,according to the principles of time-driven activity-based costing,have carried out research on the operation cost management and improvement of the current six major operational processes of BS Logistics,and innovatively proposed the characteristics of the logistics industry and the time-driven activity-based costing method.Combining the methods to build the accounting model,the time-driven activity-based cost analysis guides the analysis of cost information.In response to the current four problems of inaccurate job cost measurement,idle production capacity,"bottleneck operations",and customer relationship management,the company uses time-driven activity-based costing to perform job cost management and analysis,from receipt,on-shelf,system,picking,Inspection and analysis are conducted in six links of inspection and handover,and relevant proposals for domestic and foreign research are proposed.In this industry and company context,this article combines the operational characteristics of BS Logistics,starting from reality,using time-driven activity-based costing method to provide BS Logistics with a newer and more advanced operational cost management approach.As a scientific and feasible tool for accurately verifying the cost of logistics services,the time-driven activity-based costing method not only provides a scientific basis for the allocation of indirect costs of logistics services,but also reduces the complexity of its implementation compared to the traditional activity-based costing method..Ability to optimize existing workflows,allocate idle costs in "inefficient operations”to "bottleneck jobs",redesign work processes,eliminate redundant operations,improve overall productivity utilization efficiency,and eliminate unnecessary resources in company operations processes Consumption.The research content has a good industry-specific and can provide a certain reference for the logistics industry.