Research On Logistics Cost Management Of Company A Based On Time-driven Activity-based Costing

The report of the 20th National Congress of the Communist Party of China emphasized that adhering to the focus of economic development on the real economy is related to economic circulation and smoothness.The rapid rise of the e-commerce industry and retail differentiation under e-commerce traffic have led to a significant decline in the operating profits of the physical retail industry,which is an important component of the current real economy.A large number of stores have closed down and closed down,and the distributor enterprise,as a supplier of physical stores,naturally faces unprecedented survival pressure,Therefore,the management of logistics costs,which are the main components of costs,has become increasingly important for dealer enterprises.Only by conducting detailed and accurate accounting of logistics costs,using this data as a basis for precise analysis and effective control,can we improve the refined management of logistics costs,effectively improve the utilization of logistics resources,and achieve the value and significance of reducing logistics costs.Based on the real macroeconomic background,this article systematically reviews and studies domestic and foreign literature,and defines relevant concepts and basic theories.After studying and analyzing the advantages and disadvantages of activity-based costing and time-driven activity-based costing,it is determined that time-driven activity-based costing is more suitable for the complex and ever-changing sales scenarios of dealer enterprises,and that this method is simpler and more convenient in practical operation.On this basis,taking Company A as a research case,analyze the current situation and specific problems of logistics cost management in Company A,determine the necessity and feasibility of applying the time driven activity-based costing method in Company A.Then,apply the model of the time driven activity-based costing method to accurately refine the indirect logistics costs of Company A into each specific task,and conduct research and analysis on the calculated data of each specific task,Identify bottlenecks and idle capacity in the operation,and propose specific optimization measures for bottleneck operations and idle capacity management methods.Finally,applying the time driven activity-based costing method to each specific task situation,combined with other factors that affect logistics costs,a logistics cost management evaluation system aimed at maximizing utility is established.The Analytic Hierarchy Process is used to layer each influencing factor according to its level and then analyze it layer by layer to determine the weight.After obtaining the weight of the evaluation system,fuzzy comprehensive evaluation is used for evaluation,After analyzing the evaluation results,propose logistics cost management suggestions.The research results indicate that the detailed data calculated using the time driven activity-based costing method confirms that the customer order distribution business of Company A’s warehouse department belongs to bottleneck operations and the transportation department has the highest idle production capacity.In response to the current situation,logistics cost control measures such as optimizing warehouse layout,reducing low-end manual operations,selecting suitable transportation methods,and reasonably planning transportation routes are proposed.Subsequently,the evaluation results of logistics cost management were at a good level,but the evaluation results of the effectiveness of activity-based cost management with the highest weight in the secondary indicators were average.After further analyzing the evaluation results of the secondary indicators,it was determined to improve the construction of logistics cost management from three aspects: automation devices,training systems,and information systematization,in order to help Company A improve its logistics cost management level and reduce logistics costs.