Research On Cost Control Of DB Logistics Company Based On Time Driven Activity Based Costing

With the continuous improvement and development of China’s market economy system and entities,enterprises in different industries and companies in different fields have increasingly high requirements for logistics centers.As a result,professional third-party logistics companies have emerged and developed rapidly.At present,many logistics brands have participated in the global supply chain.However,with the development of logistics enterprises,competition within the industry is becoming increasingly fierce.In order to expand market share and improve core competitiveness,the demand for enterprises to build a more scientific and effective logistics cost control system is becoming increasingly urgent.This article is based on the time driven activity-based costing and uses literature review and field investigation methods to study the optimization of logistics cost control for DB logistics company.Firstly,the research background and significance were elaborated,and the research ideas and methods of this article were presented based on the research situation of logistics costs and cost control at home and abroad.Secondly,the concepts related to logistics costs,the basic principles of time driven activity-based costing,and the theoretical basis of cost control were introduced,providing theoretical support for DB Company to introduce time driven activity-based costing for improvement in logistics cost control in the following text.The thesis focuses on analyzing the current situation of logistics cost control in DB company,as well as the main problems of inaccurate cost budgeting in pre control,distorted customer cost information in in in process control,and difficulty in forming effective improvement plans in post control.By introducing the time driven activity-based costing,the current cost control system is optimized,and the cost accounting elements are clarified,and the operation center and operation links are determined,According to the collected data,theory of computation capacity and capacity cost rate,establish the time equation of the operation center,calculate the cost driver rate,and finally determine the logistics cost according to the estimated unit operation time and operation times of the operation link,and analyze the current resource usage of the logistics cost sample data in combination with the relevant concepts of capacity,identify the bottleneck operations,respectively from the cost in advance Provide targeted improvement suggestions in both in-process and post control aspects.The research conclusion is that DB company plays an operable role in integrating and optimizing resource allocation by providing more accurate logistics cost information,deeper operational levels,and more diverse control methods.The research conclusion is that DB company plays an operable role in integrating and optimizing resource allocation by providing more accurate logistics cost information,deeper operational levels,and more diverse control methods.