Research On Business Process Optimization Of Lucky Way Logistics Based On Activity-Based Costing

Since the reform and opening up,with the vigorous development of international trade,international freight forwarders have become an important link in international trade,and have become an important force in promoting the transportation economy and satisfying the transportation of goods.The international freight forwarding business is the integration and distribution of the entire international resources.As we all know,the development of international trade is related to the volume of imports and exports.The volume of imports and exports is closely related to the survival and development of freight forwarding companies.The international freight forwarding industry is the inevitable outcome of the international commodity circulation process.It mainly acts as the international freight forwarding agent,accepting the client's entrustment,handling customs declaration,inspection,insurance,warehousing,container transportation,packaging,issuing bills of lading,clearing agency freight,etc.It centralizes the relatively complex work of international trade freight forwarding services and get more competitive quotations from airlines through large orders.At the same time,it provides more professional international freight service.Obviously,the market competitiveness of freight forwarding companies is to reduce costs,optimize processes and improve service quality.Firstly,current situation of freight forwarding industry,activity-based costing and business process optimization theory had been combined to elaborates detailly the business process of Lucky Way Logistics for air transportation export,and separately analyses the problems and causes of the problems in the four aspects of the overall business process,booking of space,warehousing arrangement and the production of freight orders.Topics include: unclear division of responsibilities,inefficient information transmission,excessive repetitive work and high process redundancy.Secondly,the objective and theoretical basis of ABC applied to business process optimization are analyzed,and the ABC calculation model and business process cost calculation model are established.At the same time,the implementation steps of business process optimization for air transportation export are clarified.Thirdly,starting from the two dimensions of activity and resource,by collecting activities,analyzing activity motivation,analyzing resource motivation and calculating resource motivation rate,cost aggregation table can be maked.Fourthly,starting from cost analysis and activity motivation analysis,not only consider the proportion of each activity in total cost,but also analyze the necessity and value-added of each activity,and determine each work.The optimization mode of industry and the change of process before and after optimization are compared and analyzed,which provides the basis and direction for the optimization strategy in the future.Finally,according to the conclusion of the empirical study and the current situation of Lucky Way Logistics,the strategy of business process optimization: strengthening internal department management,improving staff efficiency,strengthening the construction of internal information system,adopting different cooperation methods for different customers,and establishing mutual learning system with customers.The international freight forwarding company's business process optimization have a new way,and the activity-based costing method can have a breakthrough in applying to process optimization to the aviation field.