Research On Logistics Cost Control System Of QD Port Company Based On TDABC

As our country’s participation in world trade has increased,the demand for port logistics development has become more and more urgent,which has attracted long-term attention from governments at all levels.However,my country’s port companies have always been inadequate in the management and control of logistics costs during the development process.The development of ports appears to have achieved significant advantages in scale and throughput.In fact,logistics cost control occupies an extremely important position.The level of logistics cost control The low problem exists in various port enterprises.The reasons for this are the particularity of its asset composition and cost control,the extremely complicated port handling process,and the difficulty in the allocation of related costs.Of course,the port enterprises themselves do not pay attention to logistics cost control and control is also an important reason.They have not established a sophisticated cost accounting system,and the logistics cost control system is still at the stage of backward traditional mode.It is urgent to combine advanced logistics costs based on its own particularities.The control system improves logistics cost management and improves economic efficiency.By studying the current situation of logistics cost control of QD port company,according to its cost characteristics,adopting time operation cost management ideas,first trace the occurrence of logistics costs to the source,decompose the whole process of logistics business,accurately divide various logistics operations,and formulate in advance Activity cost budgeting,through the TDABC accounting method to allocate resources more in line with reality,effectively analyze the degree of resource utilization,and establish a logistics cost control effect evaluation model combining the analytic hierarchy process and the fuzzy comprehensive evaluation method afterwards,Comprehensively evaluate the logistics cost control effect of QD Port Company from the three dimensions of time,finance and quality,identify control weaknesses,and finally propose safeguard measures from multiple perspectives such as system design,staff training,and information construction.Establish a logistics cost control system based on TDABC ideas on the basis of three stages before,during and after the event,to provide the company with accurate and diversified cost information,make cost control more effective,decision making more reliable,and achieve cost control and optimization The purpose of management and enhancement of corporate competitive advantage.