The Research Of Application Of Time Driven Activity-Based Costing In Cigarette Logistics Enterprise

The method of corporate cost accounting is very important in enterprise management. It impacts on business costs, efficiency and profitability. A well-designed cost accounting system can effectively reduce costs, improve enterprise efficiency in the work of various departments, and ultimately improve the competitiveness of enterprises.The center currently existing problems of low efficiency, high cost, lacks of quick service and so on. This paper researches on the X Cigarette Distribution Center and tries to make use of time-driven ABC (activity-based costing) to solve the problems. The philosophy of time-driven ABC is accounting and controlling cost by defining the mandate of the repository, anglicizing of different time-driven and determining the specific events of the time consuming logistics operations. Firstly this paper introduces the theoretical knowledge of time-driven ABC, then analysis basic conditions of X Cigarette Distribution Center and studies problems existing in the center. A conclusion is reached that it is necessary to use time-driven ABC in the center to solve the problems. On this basis, time-driven ABC is applied in the logistics distribution center. This paper introduces the processes of the storage, sorting and distribution of the center and summary the cost from the accounting treatment of these processes in an order.The time-driven ABC mentioned in this paper provides enterprise personnel system assessment an important basis and other tobacco logistics enterprises a certain reference value. However, this research just makes a preliminary theoretical study of time-driven ABC applied in the center and assumes the data to account. It is necessary to do the further study through practical application to obtain the real data. At that time, it will provide the cost management and control of decision-making information in terms of time.The innovation of this paper is applying time-driven ABC in Shanxi Cigarette Distribution Center and accounting the cost of completing orders on this basis.