Research On The Cost Management In The K Logistic Company Based On TDABC

In recent years,China's economic development level has grown at a faster rate.The wide-ranging application of the Internet has promoted the vigorous development of e-commerce and new retail,which has brought the logistics industry to a new situation.As a member of the e-commerce supply chain,K Logistics Company's top priority is how to stand firm in a highly competitive industry environment.K Logistics Company need to improve the cost management method while reducing the steady growth of business volume,reduce costs,increase the ratio of input to output,and enhance the competitiveness of the company.Through the study of relevant literature at home and abroad and the characteristics of China's logistics industry,it is found that among the many cost management methods,the ABC is suitable for the logistics service industry with many operation links and large labor costs.After comparison,the improved time-driven activity-based costing with time-based motivation(TDABC)is used to implement more advantageous conclusions in actual business activities.Then,based on the K-logistics case,introduce the basic situation of the enterprise,the characteristics of the operation process,and analyze the current problems of cost accounting and cost management,and expound the necessity and feasibility of applying TDABC to K Logistics Company.When implementing TDABC,select the Guangzhou operation center under the organizational structure of the enterprise as a pilot.Collecting information and collating data,estimating the time and cost of logistics sub-operations through five steps,calculating the consumption details of logistics costs and departmental resource capacity,and applying the accounting results of TDABC and the calculation results of the traditional cost method currently implemented.Comparative analysis gives specific cost management optimization recommendations and predicts the effectiveness of the optimized cost management implementation.Finally,it points out that K Logistics Company may have problems in applying TDABC and need to develop corresponding security system.