Research And Application On Logistics Cost Accounting Of Integrated And Sharing Distribution Center Based On TDABC

With the rapid development of China's logistics industry,reducing the high logistics costs and carbon dioxide emissions has become a necessary requirement for the establishment of a green logistics system.From the perspective of sharing logistics,the distribution center acts in an important role as a comprehensive logistics node in the process of integrating resources in various logistics activities,improving the utilization rate of each facilities and reducing the cost of logistics operations and carbon dioxide emissions.Based on the background above,this thesis studies the sharing distribution center that can integrate the logistics operation resources,and on this basis,using the time-driven activity based costing method to calculate the indirect cost of each logistics activities centers of the distribution center,in order to reach the purpose to reduce the logistics cost and the carbon dioxide emissions.Firstly,this thesis proposes the definition,location-chosen and operation process of the integrated and sharing distribution center from the perspective of sharing logistics,explaining the operation principle and process of the distribution center and the methods to promote the cooperation between suppliers and retailers.And this thesis also proposes the specific logistics cost types involved in the operation process of the distribution center,and establishs the model to account various logistics cost and carbon dioxide emissions.Secondly,based on the logistics activities of the integrated and sharing distribution center,this paper uses the time-driven activity based costing to calculate the logistics indirect cost.After examing the applicability of the TDABC method through the operation process of the distribution center,confirm the detailed activities centers and establish the indirect logistics cost accounting model according to the definition of the integrated and sharing distribution center and the TDABC method.Applying the time-driven activity-based costing method in logistics nodes in the perspective of sharing logistics to reduce the cost of indirect logistics resources.Finally,analyzing the indirect cost of each activities centers,which provides a direction for further optimization and reduction of total logistics costs.Finally,in addition to the theoretical analysis and model establishment,this paper applies the integrated and sharing distribution center based on TDABC method in an actual situation,to calculate the enterprise logistics cost and carbon dioxide emission,and to compare the cost and carbon dioxide emission reduction and logistics indirect cost,comparing whether use the distribution center or not.The reduction of total logistics costs and carbon dioxide emissions,as well as the specific distribution in different activities centers of logistics indirect costs,pointing out the further optimization of the cost reduction range and direction.The actual case application results illustrate the correctness and effectiveness of the integrated and sharing distribution center based on time-driven activity based costing for logistics cost and carbon dioxide emission optimization and logistics indirect cost accounting.