Research On Logistics Cost Management Of JY Company Under Time-Estimated Activity-Based Costing

In recent years,with the development of the Internet and the acceleration of commodity circulation,logistics enterprises have gradually developed.The increase in the number of logistics enterprises will inevitably bring about fierce market competition.Logistics enterprises in order to survive in such a market environment are also constantly striving.On the one hand,it is about pricing strategy,on the other hand,it is about logistics cost.Logistics enterprises want to make profits in the competition,we must solve these two problems.Logistics enterprises need relevant data and information of logistics cost to price logistics services.Therefore,logistics cost management is very important for logistics enterprises.Logistics cost management is inseparable from effective logistics cost data information.A scientific and reasonable cost accounting method is very important for logistics enterprises.Some scholars began to turn their attention to time-based activity-based costing.According to the working principle of traditional activity-based costing,it is improved on this basis.Timing activity-based costing is suitable for complex operation process.Therefore,the main research content of this paper is to apply time-based activity-based costing to logistics cost management of JY Company.JY Company is a third-party logistics enterprise.This paper first analyses the current situation of logistics cost management in JY Company,then finds out the existing problems according to the current situation,and finally analyses the feasibility and necessity of applying time-based activity-based costing in JY Company.On this basis,this paper puts forward a time-based activity-based costing method which is more in line with the current situation of JY company's logistics cost management and application research.Firstly,the general objective of logistics cost management of JY company is determined.Then,the model of logistics cost accounting of JY company is designed under the method of time-based activity-based costing.After defining the cost object and dividing the activities and sub-activities,the productivity cost rate is calculated through relevant data and information,and the time-consuming of each sub-activity is estimated.Finally,the logistics production of JY company is calculated.Ben.It is found that the application of time-based activity-based costing can systematically solve many management problems existing in JY company,and it is beneficial for JY company to carry out customer relationship management,idle capacity management,bottleneck operation management and business differentiation management,and help managers optimize enterprise resource allocation and personnel allocation,thus helping JY company to carry out customer relationship management,idle capacity management,bottleneck operation management and business differentiation management.The company can better account for costs and reduce costs in order to obtain benefits.