Research On The Time-driven Activity-based Costing Method In A Company

As the science and technology and the development of information technology in recent years,logistics industry has been developing rapidly,a large number of logistics company arises at the historic moment,and the company's operating scale is also growing,today's logistics industry has become hot.From the point of view of comprehensive economic development,in the process of logistics operation,logistics operation optimization technology and improve the efficiency of the operation process to become two means to reduce logistics cost effective,and integrated into the enterprise resource planning system can strengthen the management of logistics cost.The research emphasis of this paper is the enterprise logistics cost accounting,analysis,the result of the calculation and the cost of logistics to the logistics enterprise to carry on effective management.First comb around research topic related literature at home and abroad,analyzes and summarizes the thesis research related concepts and basic theory,mainly including the homework cost method,time,drive the homework cost method,the driving factor theory,etc.In theoretical analysis,it is concluded that there is a greater advantage in the cost accounting of time driving operation.Through A typical third party logistics enterprise-A case of the enterprise,designed for the company's cost accounting model,combined with the present situation of the enterprise cost accounting,summarizes the problems existing in the third party logistics enterprise cost accounting.And aims at this problem,more in line with the third party logistics enterprise cost characteristics is presented in this paper the time driving job cost accounting method secondly expounds the basic principle and the basic flow,according to the time the approach of homework assigned cost drivers drive resource to build the accounting system,the third party logistics enterprise on the application of basic steps,and introduce the case of logistics cost accounting and analysis.According to the company in May 2014,the actual situation of logistics service contract with time driving operation cost accounting method to design process and calculate the logistics cost,the company consists of five processes:the accounting to determine the logistics cost accounting data;Clearly involved departments and major logistics operations;To divide the homework of each department;Calculate the production capacity cost rate;Estimate the time of logistics sub-operation;Then it calculates the logistics cost of A company and calculates the time-consuming information of resources and capacity of each department;Finally,the total contract cost is calculated,and the impact of spare capacity and logistics cost control are considered in this whole process.In the scheme,after the implementation of the analysis of the result how to optimize cost control,drive the homework cost method is proposed based on time of spare capacity management and the concept of the bottleneck operation optimization and demonstration,and through the analysis of the results and integrate with enterprise resource planning system applied to A enterprise logistics cost management.From cost data,the use of our time-driven activity-based cost method provides data information,in the third party logistics enterprises in the whole supply chain,as much as possible to optimize the "chain" and "value chain" to provide information,at the same time,factors affecting logistics cost control of the relevant work in order to reduce or eliminate the invalid cost and performance of the logistics services of third party logistics enterprises logistics cost reduction,provide decision-making basis for the management of the enterprise.