Logistics Cost Accounting And Control Of The Water-Rail Combined Transport Based On Time-Driven Activity-Based Costing

As the third profit source, the logistics cost is very high in our country, which is aindisputable fact. As the future direction of development, the logistics cost of water-railcombined transport has to take an accurate accounting and control. In this paper, on the basisof reading literatures, it is turned out that the time-driven activity-based costing method(hereinafter referred to as the TD-ABC) is relatively appropriate in accounting the logisticscost and its deviation is lowest in cost accounting.First of all, the paper introduced TD-ABC method and its related theory. The method isan exploratory method of cost accounting improved by activity-based cost method. Itexpounded the application of TD-ABC method. Although TD-ABC method is very few in thedomestic application, the scientific and accuracy of it in cost accounting will be graduallyrecognized by scholars and enterprises.The second, the paper designs a system of logistic cost accounting with TD-ABC underthe background of water-rail combined transport, illustrating the components of logistics costin port logistics operation, using the characteristics of time-driven activity-based cost method.In view of all steps of the water-rail combined transport in port, this paper constructs the costaccounting model for port container logistics of water-rail combined transport in portcontainer to further embodiment by adding constraints of the practical process on originalTD-ABC cost accounting model, which will improve the pertinence and applicability of themodel.The third, the paper puts forward the cost control strategy which is the combination ofTD-ABC and lean management method, which will achieve the effect of further control costby visualizing with TD-ABC. In addition, from the perspective of optimizing local costs andmacro management, this paper gives out the cost control strategies aiming at improving thedeficiency existing in Water-Rail Combined Transport.At last, this article takes related company for example, XM company quantitatively forthe case of water-rail combined transport in the logistics cost calculation and empiricalanalysis. Not only does the model account accurately and clearly, but also it reflects thedepartment of resource utilization and costs of spare capacity.