Affiliations: School of Economics and Management, Dalian Jiaotong University, Dalian, Liaoning, China | Research Institute of the Belt and Road, Dalian Jiaotong University, Dalian, Liaoning, China
Correspondence:
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Corresponding author: Miao Yu, School of Economics and Management, Dalian Jiaotong University, Dalian, Liaoning 116028, China. E-mail: [email protected].
Abstract: 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.
