The Operation Cost Analysis And Control Of Logistic Center Based On Time-Driven Activity-Based Costing Method

With the astonishing development of information technology and economic globalization. China is speeding up transforming the pattern of economic development and the industrial structure, which requires a low-cost with high-efficiency modern logistics system to support it. From a long perspective, the logistics center is tend to perform important functions such as scheduling command, information gathering and so on. inevitably the cost control of logistic center is becoming higher and higher valued by the enterprises. This paper launched a research on analysis and control of the logistics center operation costs, with the method of Time-Driven Activity-Based Costing (TDABC).First of all, according to the actual circumstance, a cost accounting model was built based on TDABC method. After applicability analysis of the TDABC method, combined the general calculation steps with the practical operation situation in logistics center, a cost accounting model of the logistics center was gradually built, following by spare capacity and resource utilization analysis for further research. This model is a little bit different from the basic one. which is much more fitted to the actual operations in logistic centers, and provides more veracious cost information.Secondly, based on the cost information, operations were analyzed in depth for the causes of spare capacity and the existing problems. Then operation cost control was implemented vertically (by optimizing the logistics operations affecting other assignments) and horizontally (by building up cost quota system, framing the operation cost standard comprehensively). Afterwards the concrete measures of the cost control of logistics center operation were put forward, providing logistic enterprises with suggestions and reference on the daily work.Finally, a case was applied to verify the correctness and rationality of the method used in this paper.