基于TDABC物流成本核算的配送中心闲置产能识别研究  

Research on Idle Capacity Identification of Distribution Center Based on TDABC Logistics Cost Accounting

作　　者：陈昌华[1] 蒋玉香 李茂波 胡音[3] Chen Changhua;Jiang Yuxiang;Li Maobo;Hu Yin(School of Management,Xihua University,Chengdu,Sichuan 610039;Institute of International Economics and Management,Xihua University,Chengdu,Sichuan 610039;Chengdu Municipal Tobacco Company,Chengdu,Sichuan 610014,China)

机构地区：[1]西华大学管理学院,四川成都610039 [2]西华大学国际经济与管理研究院,四川成都610039 [3]四川省烟草公司成都市公司,四川成都610014

出　　处：《西部经济管理论坛》2021年第6期56-66,共11页West Forum on Economy and Management

基　　金：教育部产学合作协同育人项目(201801024051);四川省科技计划资助项目(2017GZ0187);西华大学国际经济与管理研究院创新基金项目(2021004)。

摘　　要：为提高配送中心物流成本信息的透明度,准确识别瓶颈作业、低效作业和闲置产能,找到降本增效的突破口,本文结合物流企业的业务流程特征,综合考虑时间动因和空间动因,构建面向闲置产能识别的配送中心TDABC物流成本控制模型,对不同层次的核算对象进行成本分摊、瓶颈低效作业识别和闲置产能分析。同时文章以某市配送中心为例,利用产能可视化分析识别产能闲置情况,验证本文构建的模型在推动物流企业降本增效方面的有效性。In order to improve the transparency of logistics cost information in distribution center,accurately identify bottleneck/inefficient operation and idle capacity,and find breakthroughs to reduce costs and increase efficiency,this paper,based on business process characteristics of logistics enterprises,analyzes cost allocation,bottleneck/inefficient operation identification and idle capacity for different levels of accounting objects,by considering comprehensively the time and space drivers,and constructing logistics cost control model of distribution center TDABC for idle capacity identification.At the same time,taking a distribution center in a city as an example,this paper uses the visual analysis of production capacity to identify idle production capacity,and verifies the effectiveness of the model built in this paper in promoting logistics enterprises to reduce costs and increase efficiency.

关 键 词：物流成本 时间驱动作业成本法 成本透明核算 时间方程 产能可视化 

分 类 号：F275.3[经济管理—企业管理]