Logistics cost control in food processing enterprises based on TD-ABC

2021 ◽  
pp. 1-20
Author(s):  
Xiaokun Wang ◽  
Tingxue Du ◽  
Yuchi Ma ◽  
Miao Yu
Keyword(s):  
Food Processing ◽  
Cost Control ◽  
Control Method ◽  
Value Added ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Logistics Cost ◽  
Accounting Model ◽  
Specific Implementation ◽  
And Control

In order to improve the logistics operation of food processing enterprises and control the logistics cost, this paper starts from the analysis of the logistics operation process and characteristics of enterprises, analyzes the logistics cost classification and composition of food processing enterprises, puts forward the basic process of applying TD-ABC to control the logistics cost, constructs the logistics cost accounting model of food processing enterprises based on TD-ABC, and puts forward relevant logistics cost control methods including the design of logistics cost control system, the determination of logistics cost control points and specific implementation steps. The typical food processing enterprises are selected for the empirical study of logistics cost accounting and controlling. By comparing the cost accounting results of TD-ABC and ABC, the result shows that TD-ABC (Time-Driven Activity-Based Costing) method can accurately grasp the logistics cost composition, identify inefficient logistics operations and non-value-added operations, and analyze the efficiency of various logistics departments, verify the feasibility and effectiveness of logistics cost accounting model and control method system, and provide some advice for logistics cost control and logistics process transformation of food processing enterprises.

Research on Military Logistics Costs Control Based on Activity-Based Costing

2014 ◽  
Vol 687-691 ◽  
pp. 5008-5011
Author(s):  
Yu Fei Li ◽  
Yong Bo Lv ◽  
Peng Bo Fu
Keyword(s):  
Distribution Ratio ◽  
Cost Control ◽  
Control Method ◽  
Mathematic Model ◽  
Cost Driver ◽  
Activity Based Costing ◽  
Logistics System ◽  
Logistics Cost ◽  
Military Logistics ◽  
The Military

Powerful military logistics system has been the mighty support of the high technical war, and cost control is the key to improving the efficiency of the military logistics. This paper proposed a cost control method in military logistics system based on activity-based costing (ABC). Starting with the consideration of characteristics of the military logistics, the target of cost control in military logistics system is put forward. Then the feasibility of applying ABC in military logistics cost control is analysed and the principles of it are explained. And in order to realize the target of cost control in military logistics system, the matrixes of the quantity and the distribution ratio of cost driver are constructed by the mathematic model. Finally, on this basis, the model of cost control in military logistics system is built, and the concrete measures is put forward.

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

scholarly journals A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment

2021 ◽  
Vol 24 (1) ◽  
pp. 31-47
Author(s):  
Hossein Toosi ◽  
Arezou Chamikarpour
Keyword(s):  
Construction Projects ◽  
Competitive Ability ◽  
Cost Control ◽  
Control Method ◽  
Cost Management ◽  
Structured Interview ◽  
Activity Based Costing ◽  
Project Environment ◽  
Target Cost

Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos. El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas limitaciones que presentan los modelos tradicionales. La hipótesis de la investigación se basa en la capacidad sinérgica del cálculo de costes basado en actividades centradas en el rendimiento, en combinación con el método de cálculo de costes objetivo para fomentar la competitividad del sistema de control de costes para entornos de proyectos. El método se elaboró para controlar los gastos directos y generales del proyecto durante su ejecución. Se realizó una entrevista con 26 directores financieros en dos o cuatro ocasiones entre junio de 2016 y mayo de 2017 con el fin de validar y modificar el método. Siguiendo una entrevista semiestructurada, el método propuesto contribuyó a aumentar la precisión, la certidumbre y la rastreabilidad de los costes y proporcionó la integridad del sistema contable, técnico y operacional. Además, se analizan las desviaciones y se reducen los costes al considerar las condiciones competitivas y estratégicas. También se limita el coste objetivo de los paquetes de trabajo y se genera una alerta al finalizar cada uno de ellos. Además, de acuerdo con el test de Friedman, existe una capacidad competitiva significativa en comparación con el método convencional de control de costes en los proyectos y también se aplica en un estudio de caso. This research proposed a new method for project cost management based on Competitiveness and traceability in a case study and operational situation. The research hypothesis is based on the synergistic ability of performance focused activity-based costing in combination of the target costing method for encouraging competitiveness cost control system for project environments. The method was developed to control, direct and overhead costs of the project during its progress. Also, it uses the feature of activity-driven and different resource drivers to determine the types of costs with the effect of time driver for each activity. An interview was conducted with financial managers during two to four times with the aim of validating and modifying the method. According to a semi-structured interview, the proposed method contributed to increase the precision, certainty, traceability of costs and provided the integrity of the accounting, technical and operational system. It also analyzes deviations and reduces costs by considering competitive and strategic conditions. It's also limiting the target cost of work packages and causing an alarm on the completion of each. According to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects and it is also implemented in a case study.

Research on Logistics Activity Cost Control Procedures Based on ABC in Manufacturing Enterprises

2010 ◽  
Vol 44-47 ◽  
pp. 910-914
Author(s):  
Ling Yun Zhou ◽  
Qing Zhang
Keyword(s):  
Cost Control ◽  
Control Process ◽  
Great Accuracy ◽  
Activity Based Costing ◽  
Logistics Cost ◽  
Production Logistics ◽  
Manufacturing Enterprises ◽  
Supply Logistics ◽  
Activity Cost ◽  
Logistics Activity

Logistics cost control has become a new source of profits for manufacturing enterprises. Activity based costing (ABC) can achieve great accuracy of logistics cost by using multiple cost drivers, and logistics activity cost control based on ABC develops an advanced management measure. According to the activity operation processes and characteristics of supply logistics, production logistics, sale logistics, reverse logistics and waste material logistics, the mechanism of logistics cost control based on ABC is analyzed for manufacturing enterprises, and the integrated logistics cost control system is creatively put forward for manufacturing enterprises to implementing logistics cost management efficiently. Moreover, some measures including beforehand control, process control and afterwards control are put forward for manufacturing enterprises to reduce the total product cost.

Research and Application of Activity-Based Costing in Drop and Pull Transport Enterprises Cost Management

2014 ◽  
Vol 587-589 ◽  
pp. 1888-1891
Author(s):  
Jing Wen ◽  
Bin Zhan ◽  
Xiao Hui Zhang
Keyword(s):  
Implementation Process ◽  
Cost Accounting ◽  
Effective Control ◽  
Costs And Benefits ◽  
Activity Based Costing ◽  
Operating Characteristics ◽  
Economic Resource ◽  
New Ideas ◽  
Accounting Model ◽  
The Cost

In order to realize the accurate accounting, accurate tracking and effective control of the cost of drop and pull transport enterprises, this paper established the costing model based on TDABC and combined with relevant cases to explain its implementation process. The cost accounting model makes cost accounting more convenient and economic, resource allocation and activitiy process more intuitive and clear, effectively improves the accuracy of cost accounting of drop and pull transport enterprise. TDABC will avoid the offset of costs and benefits in the traditional cost method, help enterprises to understand the overall development of its own operating characteristics and provide new ideas.

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