Research On The Cost Management Of Railway Freight Pick-up And Delivery

As the country proposes to optimize and adjust the structure of freight transportation,the proportion of railways in freight transportation has increased significantly,the development space of railways has been further expanded,and the economic benefits have been significantly improved.China’s Xinjiang is rich in mineral resources,and railway transportation has a volume advantage.As an extended service of railway freight,receiving and delivery business plays an important role in the “door-to-door” service of railway transportation.However,due to the late start of railway extension services,Enterprises do not pay enough attention to the cost management of receiving and delivery,making its high cost a difficult problem restricting its development and progress.After cooperation with third-party logistics,there is a trend of improvement.This article intends to use the time-driven activity costing method to study the cost management of the delivery service of Xintie Sinotrans,effectively identify corporate cost management issues,provide a reference for enterprise logistics cost management,and help improve the operational efficiency of Xintie Sinotrans.This article adopts the research method of theoretical research combined with case analysis.Firstly,it introduces the research significance of the research object,and through the summary of related theories,determines the time-driven activity-based costing method as the main research method.The main research results are as follows:(1)Introduce examples and conduct research on the delivery and delivery business.According to the actual operating conditions of the enterprise,scientifically divide the main operating procedures and operation centers of the enterprise,clarify the tasks of each operation center and construct the time equation.Get cost information by quantitatively analyzing the production capacity of each operation center,and analyze whether there is idle capacity and bottleneck operations in each operation center;(2)After effective identification of idle capacity and bottleneck operations,corresponding management measures are adopted to optimize the operation process and staffing of the operation center.After optimization,the cost is reduced by 6%,The average effective capacity utilization rate of each operation center reaches 85%,Can enable enterprises to achieve higher operational efficiency;(3)According to the time-driven activity costing method,the cost management model is constructed.It is expected that the cost management model of the time-driven activity costing method will be used to model the cost management,reduce the model construction time when implementing cost management for enterprises,and realize dynamic management.Realize dynamic adjustment of each operation center as the company’s operating conditions change,and it can identify the idle capacity and bottleneck operations in the company’s operations in a timely manner.Studies have shown that the use of time-driven activity-based costing for quantitative cost management can well avoid the problems of "antinomy" caused by the inability to improve the overall operating efficiency of the enterprise,and that the surface cost management cannot penetrate into the actual situation of the enterprise and other problems that restrict enterprise development.At the same time,Using time-driven activity-based costing can effectively reduce business operating costs and achieve the goal of "reducing costs and increasing efficiency".