Research On Cost Management And Application Of CJ Company Based On TDABC

In the recent years,with the development of science and information technology,the quantity and scale of logistics enterprises in China have grown rapidly.The logistics industry has become one of the emerging industries.The continuous expansion of the market share has driven to intense competition in the logistics industry.At the same time,the demand for logistics services by customers is increasing.The rapid updating of science and technology thinking has facilitated management of logistics enterprises and also put forward higher requirements to the logistics enterprises.Therefore,how to use a new method to reduce logistics cost quickly and effectively,make more valid cost management for logistics enterprises,provide more approach and information for managers to help decision-making,and promote the competitiveness of logistics companies,is becoming a problem in the current logistics industry.The Time-Driven Activity-Based Costing(TDABC)has received extensive attention in recent years,and many scholars have studied its practical application in logistics industry.As a member of the third party logistics industry in our country,CJ logistics company faces challenges of environment.Therefore,the paper summarizes the CJ logistics companies in the existing problems in cost management,and analyses the TDABC advantage and feasibility of the application in the CJ logistics company based on the present cost management situation.According to the current status of cost management,this paper puts forward to a characteristics-matched CJ TDABC cost management and application research.First of all,based on the TDABC,we design the cost management of logistics company.Specify the relevant departments and significant logistics operation,divide each department work link operation,calculate the product-cost rate,estimate the time consumption of the operation steps,financially calculate the cost of CJ logistics company.Secondly,we apply the cost data to the customer profitability analysis,the idle cost analysis,and the bottleneck operation analysis,and explain how to apply the TDABC to the cost management of CJ logistics company.Finally,we introduce the safeguard measures of TDABC in CJ logistics company.The research shows that TDABC reference can better solve the problems such as CJ logistic company inaccurate and incomplete cost accounting,superficial cost management,undesirable cost information for the decision-making of the customer relationship,and opacity of the efficiency of resource utilization.