基于 TDABC 的农产品冷链配送作业成本核算与优化

Cost Accounting and Optimization of Agricultural Produce Cold-chain Distribution Activities Based on TDABC

针对目前作业成本核算失真的情况,从农产品冷链配送作业成本出发,采用时间驱动作业成本法,构建时间方程对配送作业成本进行准确核算,最后构建相应优化模型,对配送作业成本和配送作业时间进行优化,并用案例验证模型的实用性。

In this paper, in the view of the distortion in activity cost accounting, we used the time-driven activity-based costing to establish the time equation to accurately calculate the cost of the agricultural produce cold chain distribution activities, and lastly established the corresponding optimization model. At the end, we used a case example to demonstrate the practicality of the model.