Application Research Of Time-Driven Activity-Based Costing In D Logistics Enterprises

With the continuous improvement of big data technology and the rapid advent of the cloud computing era,online consumption has become a new trend,and the third-party logistics industry is booming.The competition among the logistics industries is becoming increasingly fierce.In order to expand the market share,the logistics enterprises adopt refined and modern cost management,which has become an effective means of competition.Because third-party logistics enterprises have high indirect costs and strong individual characteristics,and traditional cost accounting methods are inflexible and have problems such as cost management distortion,they can no longer meet the cost management requirements of third-party logistics enterprises.As an improved method of activity-based costing,time-driven activity-based costing can accurately account for indirect costs,truly reflect the company’s idle resources,and is highly flexible and easy to operate.Therefore,third-party logistics companies are suitable for adopting time-driven activity-based costing.Perform cost accounting and management.This paper adopts the method of combining case study and comparative analysis,and takes the local emerging third-party logistics enterprise D as an example to conduct cost accounting and management.By analyzing the current situation and problems of D-logistics enterprise cost accounting,with time-driven activity-based costing as the core,the D-logistics enterprise cost management system is constructed.Determine the enterprise cost accounting objects and operation links,and calculate the actual production capacity and production capacity cost rate.And the time equation of the corresponding operation center is established,the cost driver rate of each operation link is calculated,and finally the logistics cost apportioned by each operation link is obtained.By comparing with the original cost accounting method of D logistics enterprise,the superiority of time-driven activity costing method is obtained,which is mainly reflected in the accuracy of logistics cost information,identification of idle capacity resources,and discovery of high-quality customers.Finally,this paper proposes a cost management optimization scheme for D logistics enterprises based on time-driven activity costing,such as idle capacity management optimization,bottleneck operation optimization,etc.,which provides ideas for D logistics enterprises to improve their cost management level.In this paper,the time-driven activity costing method is applied to the cost accounting of D logistics enterprises,which can not only make the cost accounting system more perfect,but also provide important information for logistics enterprises to achieve good production capacity management and cost management and optimization of bottleneck operations.policy support.At the same time,this paper will also provide some reference experience for more logistics enterprises to use time-driven activity costing in cost accounting.