Study On The Fixed Index System Of T Cigarette Distribution Center Based On TD-ABC

With the global economic rapid development, the first and second source of profit is drying up increasingly. At the same time logistics has become the third profit source, and become a more and more important weight in the fierce market competition. So, the study and exploration of the logistics cost control has become the inevitable trend of development of today’s businesses. The single-box logistics cost of T-tobacco logistics distribution center is30.24%higher than the provincial level in the first quarter of2011.To solve the above problem, with reference to previous studies on the logistics cost control, this paper proposes creatively the application of time-driven activity-based costing to build the cost fixed index system of T-tobacco logistics distribution center combined with business process and cost structure of T-tobacco logistics distribution center.This paper carefully divided the job of the T-tobacco distribution center and establishes the fixed index system. This system is composed of the fixed cost of single piece of tobacco of T-tobacco logistics distribution center, the unused capacity cost of T-tobacco logistics distribution center, the fixed cost of single piece of tobacco of each department, the unused capacity cost of each department, the fixed cost of each operation of each department, the fixed cost per time unit of capacity of each department, the fixed total cost of each department, the fixed time of effective operation of each department, the fixed unit times of activities of each department and the fixed cost of each resource.The first chapter in this article, first of all, explains in detail the background of this research project, research significance, and research objectives, and gives the methods of research, innovation of this paper and the expected results to achieve.The second chapter of this article gives a detailed description of the theoretical connotation of the time-driven activity-based costing along the main line of the generation, development and the application status of time-driven activity-based costing at home and abroad.Chapter Ⅲ of this article mainly describes an overview of the T-tobacco cigarette distribution center, focusing on the organization of the T-tobacco cigarette distribution center, the main functions and the status quo of it’s logistics operation and management.Fourth chapter of this article describes the specific process of how to apply TD-ABC to build the cost of fixed index system of T-tobacco cigarette distribution center. In this part, the whole system is divided into two parts of the storage and distribution department and the shipping ministry and gives the calculation method of each fixed cost index.Chapter five is summary and outlook. This paper builds the cost fixed index system of T-tobacco logistics distribution center by the application of time-driven activity-based costing and gibes the direction and contents of the next-depth study.