Research On Cost Control Of Z Company's LCL Transport Based On TDABC

With the continuous advancement of regional economic integration and the wide application of Internet information technology,the logistics industry has undergone profound changes,drawing itself more attention.Railway transportation occupies a large proportion in China's logistics industry and has a significant impact on it.Since the reform of railway freight transport organization,the LCL(less-than-carload)transport business has been relaunched.However,in the cost management of railway freight transport,especially the LCL transport,the system is not sound yet and most people are still unaware of the importance of economizing.With the deepening of the reform as well as the separation of government function from enterprise management,the railways realize market-oriented operation,paying more attention to the profits.Meanwhile,the promotion to replace business tax with value-added tax also raises a higher claim for the cost management of railway transportation enterprises.As a modern logistics enterprise relying on the railway freight network,Z Company provides a variety of freight services across the country,making its LCL transport operating process typical.Compared to Railway FCL transport,LCL transport is uncertain and extensive in source of goods.It requires more frequent loading and unloading,complex organization and higher unit cost.Managers of Z Company,however,are not aware of these characters,and the current cost control is still relatively extensive.The lack of overall awareness,coupled with the company's advanced computers,equipment and higher-leveled management personnel,makes the use of TDABC in Z Company feasible and necessary.After the introduction of Z Company's profile,railway LCL transport operation process,cost control status,existing problems(such as inaccurate cost measurement and excessive waste),with the help of TDABC,the writer analyzes the operation process and cost of departments related,and proposes effective measures for Z Company to control costs and improve logistics operation.The method can be roughly divided into six steps: analysis of railway LCL transport operations,determination of cost control objectives,cost accounting,calculation and analysis of capacity utilization deviation,proposing cost control rectification measures and real-time updating.In view of idle production capacity,the paper takes the overall result into consideration,making adjustments with different priorities,which provides reference for the cost control of both railway LCL transport and other third-party logistics companies.