Research On M Company's Logistics Cost Analysis And Control

The “Belt and Road” Initiative proposed by General Secretary Xi Jinping has promoted the construction of international railway lines such as the Central Asian countries Ban Lei,China and Russia,and these lines have formed a new international logistics channel.With the rapid development of economic globalization and information technology,China is speeding up the transformation of economic development mode,accelerating the optimization and upgrading of industrial structure and product structure,which requires the construction of a modern logistics system with low cost and high efficiency.From the point of view of development,logistics companies have more and more range of logistics services,and more and more kinds of services,so the cost control has become more and more important.In this context,the cost of this kind of logistics company is studied in this paper.The time driven activity-based costing method is used to calculate the cost and optimize the operation according to the cost information to control the operating cost.Firstly,based on the time driven activity-based costing and the basic situation of logistics enterprises,the cost accounting model is established.This paper introduces the theory of time driven activity-based costing,and describes the evolution of this method.Through comparative analysis,the advantages and adaptability of time driven activity-based costing are obtained.Then according to the general accounting steps of this method and the basic situation of the logistics enterprises,the corresponding cost accounting model is constructed.The model can better reflect the real management situation of the logistics enterprises compared with the general cost model,and the calculation results are more scientific.This paper also analyzes the cost and provides cost information for further optimizing operation control cost.At the end of this paper,we also illustrate and verify the theoretical analysis with the case,and apply the theoretical research results to the activity cost analysis and control activities of M logistics company,and compare the cost data before and after the operation optimization,and demonstrate the international logistics channel enterprise through the practical application.The scientificity and rationality of the cost accounting model and control method.