Application Research Of Improved TD-ABC Model In L Logistics Enterprise Cost Control

In recent years,under the background of booming economy and continuous blessing of logistics-related policies,the development of China’s third-party logistics enterprises has shown endless momentum in the current context.Logistics companies continue to expand their business,provide a wide range of services,and intensify market competition,which is accompanied by rising logistics costs.Logistics cost control has become the key to solving problems.In the initial stage,first of all,read a lot of relevant literature on time-driven operation cost method at home and abroad,use the literature research method to organize and summarize,explain the relevant noun concepts about time-driven operation cost method,take time-driven operation cost method and RFID technology as Follow-up research is carried out on the basis;secondly,on the basis of a large amount of literature research in the early stage,the current status of the application of the time-driven operation cost method of third-party logistics companies in the current economic background is understood,and the limitations of the third-party logistics companies’ adoption of this theory are deeply summarized,so,Combined with the application of RFID technology and linear programming related theories,proposed an improved TD-ABC(Time-driven Activity-based Costing)model construction;again,the selected research object is a thirdparty logistics enterprise-L logistics enterprise,and analyzed the improved TD-ABC model in L logistics enterprise The necessity of implementation,a detailed understanding of the internal operating environment of the company,shows that L logistics companies have the feasibility of implementing an improved TD-ABC model,thus combing the current cost management status of L logistics companies,summarizing the existing problems,and then determining the improved The implementation process of TD-ABC model in L logistics enterprises,including Determine the cost control objects of L logistics enterprises,clarify the operations of functional departments and various departments,calculate the cost per unit time,count the operation time of each department,calculate the final cost,and cost control of L logistics enterprises;finally find that L logistics enterprises adopt improved TD-ABC model brings higher accuracy to cost accounting,and can also distinguish between "bottleneck operations" and non-valueadded operations in business processes,control the input and allocation of resource costs,and bring considerable cost savings to L logistics companies Finally,at the end of the article,it is proposed that L logistics enterprises implement the supportive measures of the improved TD-ABC model.