Research On Cost Control Of JH Logistics Company Based On Time-driven Activity Based Costing

In recent years,with the rapid development of Chinese economy and the wide application of e-commerce,the logistics industry has developed rapidly.But at the same time,logistics enterprises are also facing fierce market competition and many problems in the initial stage of development of the whole industry,and the rising operating costs make Chinese logistics enterprises already facing tremendous pressure worse.Therefore,the key to success in the fierce competition lies in cost control.In the past few years,the cost of JH Logistics Company has been at a high level.The main reason lies in the lack of effective cost accounting and control methods,which makes the company's economic efficiency at a low level.Therefore,the urgent problem for JH Logistics Company is how to control cost effectively and improve the economic efficiency of the company.This is also the content of this paper.Based on the background of cost fine accounting of JH logistics company and the characteristics of distribution center logistics enterprise,this paper applies time-driven activity-based costing(TD-ABC)to JH logistics company,studies the cost control problem of the company from a new angle,and achieves cost control by establishing effective cost accounting and control model.Purpose.Firstly,this paper constructs a cost control model based on time-based activity-based costing,which is based on reasonable cost accounting,and defines the basic process of cost control.Secondly,according to the cost characteristics of distribution center logistics enterprises,the corresponding cost accounting model is established,and the cost information analysis module is constructed in order to better serve the cost control.Then the cost control model is constructed in JH Logistics Company,and its resource utilization efficiency is analyzed.The crux of cost control is found.Solutions are put forward from the direction of optimizing management bottleneck operation and idle production capacity.Finally,according to the current cost accounting method of JH Logistics Company and the characteristics of the cost control model constructed in this paper,the difficulties in implementing the cost control model are analyzed,and the corresponding safeguards are given.At the same time,I hope that through this study,to the domestic similar logistics enterprises to provide some reference and reference for cost control.