Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.

Modem Cost Management in the Transport Company Through the Activity-Based Costing （ABC） Method

Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.

Cost Management Research Based on E-commerce Logistics Mode

This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.

Logistics Cost Control Research based on Hengtong Transportation Company

Facing the rapid development of economy and the increasingly fierce market competition, the role of logistics control is becoming far more important. Choosing the best way to play the role of logistics, improving overall efficiency of the enterprise, reducing logistics cost and coping well with market competition, these things have great important practical significances. This article take hengtong transportation company as research object, giving the present situation of logistics cost and analyzing the causes of logistics cost increased year by year. At last, putting forward the concrete measures to realize better logistic control.

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.

Research on Rural Highway Project Construction Management and Maintenance

In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost is analyzed in detailed.Through quantitative comparison,it further determines which business activities are the key cost control objects and proposes targeted implementation plans for actual cost management in the future in order to provide new ideas for improving the implementation efficiency in addition to a reasonable cost control of highway engineering projects.At the same time,through analyzing the situation of highways,different maintenance modes are compared to put forward a more perfect rural road maintenance and management mode.

Study on Inventory Cost Control under JIT System

Traditional inventory control methods generally emphasize minimizing costs. Under current thinking, we not only consider cost control, but also tie inventory management directly into production scheduling. This system, called ＂Just-in-Time delivery＂, is based on having inventory arrive at the factory door just as it is needed on the assembly line. This inventory management technique of essential zero raw material inventory speeds inventory turnover rate and greatly reduces holding cost. This paper analyzes and compares all aspects related to both traditional and JIT systems, and explores ways of reducing inventory costs. The result is the elimination of waste, the speed-up of inventory turnover and the increase in productivity, all with the objective of maximizing profitability. Using advanced logistics （physical distribution methods） will enhance the business image, strengthen international competitive ability and contribute greatly to increase gross domestic product.

考虑实质性降本的物流成本评价指标及相关对策建议

为科学评判物流成本,提升物流成本评价指标的系统性、全面性,首先,对物流成本、宏观物流成本的概念进行辨析,通过国内外对比、实地调研等方法,深入分析我国物流成本构成、物流发展阶段与水平,并从产业结构、平均运距、运输结构三方面探讨宏观物流成本影响因素;然后,提出单位货物运输周转量支撑GDP产出值、单位货物运输周转量物流成本、物流费用增速与GDP增速之比(或之差)、社会物流总费用占社会物流总额比重等物流成本评价补充指标,从不同维度弥补了“社会物流总费用与GDP的比率”作为物流成本单一宏观评价指标的局限性;最后,基于实质性降本视角,分析制约物流成本的深层原因,并从降低多式联运成本,优化运输组织,加快发展物流领域新质生产力,实现精益化仓储管理,提升供应链一体化管理水平等方面,提出降低物流成本的对策建议。

基于优化蚁群算法的物流中心拣货路径优化研究

为解决当前物流企业中普遍存在盈利能力差、利润空间小等问题,以M物流公司为研究对象,在作业成本法与精准化成本管理的基础上引入聚类蚁群算法优化X省的布局来降低成本,并实验分析其有效性。实验结果表明,b值为1时物流总成本最低,为1.759×108元;而z值、值以及a值分别取值1、0.48、2.3时物流总成本最低。在四个参数取值下利用聚类蚁群算法优化后的物流总成本降低至1.81×10^(8)元,同时单个网点的平均利润也优于对比算法。综合来看,研究提出的省外成本管理改进策略具备有效性,可以有效管控物流成本支出。

降低社会物流成本研究

物流是实体经济的“筋络”,连接生产与消费、内贸与外贸。有效降低社会物流成本是增强产业核心竞争力、提升经济运行效率的重要举措。当前我国社会物流成本较高,这是我国经济结构、物流业水平、供应链水平、市场效率等因素综合作用的结果:一方面,我国服务业占比低,工业占比高,且多数产品附加值较低,不利于物流费用的降低和产品所对应GDP的增加,影响社会物流总费用与GDP比率的降低;另一方面,我国综合运输体系尚未完全建立,社会库存量大周转慢,物流基础设施不完善且投入不足,物流服务运作主体仍有缺陷,税费高且不统一,产学研一体化体系尚未形成,行业协会合作欠缺,不利于科技赋能和物流业水平、供应链水平、市场效率提升,导致保管和管理费用居高不下,影响社会物流总费用与GDP比率的降低。社会物流成本是国家经济社会发展成本重要的组成部分,通常包括运输成本、保管成本、管理成本三个部分。降低社会物流成本是一项系统工程,切忌单纯从物流看物流,要着眼国民经济全局,通过发展新质生产力、改造物流供应链、推动物流业数智化转型、提升产业链供应链现代化水平、深化市场化改革,着力降低经济结构性物流成本、组织模式性物流成本、运行性物流成本、管理制度性物流成本,四者缺一不可。其中,发展新质生产力、推动物流业进行供应链改造和数智化升级,是降低社会物流成本的必由之路;打造创新力更强、附加值更高、更安全可靠的产业链供应链,是降低物流成本的根本之策;促进物流与供应链制度型开放、深化供给侧结构性改革、构建物流统一大市场,是降低物流成本的制度性保障。此外,还要加强物流与供应链绩效考核,增强物流成本核算意识。

考虑剥夺代价的灾后应急医疗服务站配置模型

在灾害医学救援“现场救治”模式中,应急医疗移动医院的选址直接影响救援效率。考虑剥夺代价,构建一个多目标两级医疗服务站配置模型,分别优化救援效率和受灾群众心理创伤公平程度。提出相对剥夺成本来刻画救援的公平性,用绝对剥夺成本刻画救援的针对性。以四川芦山地震应急救援为例,验证模型与求解方法的可行性。实验结果显示,小幅增加经济成本,可以缓解人们因医疗物资的短缺而造成的恐慌情绪,降低受灾群众心理创伤的差异度,从而提高应急救援的响应速度。

供应链视角下物流成本管理优化分析

在全球化和技术快速发展的当代,供应链管理成为企业运营的关键环节,其中物流成本管理尤为重要。有效的物流成本管理对降低运营成本、提高企业效率和增强市场竞争力具有显著影响。随着市场竞争的加剧和客户需求的日益多样化,企业面临优化物流操作、减少浪费和提高服务质量的挑战。因此,从供应链的角度审视物流成本管理,探索优化路径和策略,成为当下企业管理的一个紧迫课题。通过深入分析物流成本的构成和特点,并结合实际案例,文章旨在为企业提供物流成本管理的优化策略。

物流企业成本管理问题及对策研究

随着经济的快速发展,现代物流管理成为企业控制成本与费用的全新手段。企业提高自身效益是终身的目标,而控制成本是其中重要的一环,针对目前物流企业成本管理存在仓储成本控制不到位、包装成本较高、运输成本逐年升高、企业内部管理不佳、物流基础设施不完善等问题。为提高物流企业的利润,对以上成本问题出现的原因进行详细分析,并提出加强仓储成本管控、包装可循环利用、降低物流运作成本和提高劳动生产率等建议。

烟草物流配送管理研究综述

作为全球最大的烟草生产和消费国家,我国的烟草行业一直是国内经济的重要支柱之一。烟草物流在该行业中扮演着至关重要的角色,对整个烟草产业的运作和发展发挥着关键性作用。随着市场经济的不断发展,传统的烟草物流配送模式亟需改革,以适应社会发展的新要求。文中通过对烟草物流配送管理领域的相关文献进行综述,以系统性地分析和总结现有研究的成果和不足之处。

企业物流运输成本管理优化分析

随着全球经济的快速发展和市场竞争的加剧,企业需要重新优化物流运输成本管理,以提高供应链效率、增强市场竞争力。企业采用科学的方法系统管理和控制运输、仓储、装卸、管理以及信息处理等多方面的费用,可以有效管理成本,优化企业的整体经营绩效。然而,受燃料价格波动、环保法规日益严格和客户需求多样化等外部因素影响,传统的成本管理模式已无法满足现代企业的需求。因此,文章将探讨企业物流运输成本管理优化,以期为改进企业物流运输成本管理提供理论参考。

基于供应链的电商企业物流成本管理研究——以A企业为例

在互联网经济飞速发展的今天,消费者的生活水准不断提高,对新鲜食品的需求越来越高。生鲜电商作为极具代表性的电商企业迅速发展,其高昂的物流成本必然会影响甚至阻碍电商企业的长远、健康发展,如何对其进行有效的成本控制以提升其市场竞争力,成为企业的首要任务。文章以A企业为研究对象,通过分析其供应链条构成和成本管理,对其经营管理中存在的问题进行剖析,并就基于供应链的物流成本管理给出了优化对策,以期为A企业减少运营开支、提高运营效率提供借鉴,为新零售生鲜产业在网络时代的成本管理提供指导,为我国新零售生鲜企业的长期发展做出有益探索。

供应链视角下京东商城公司物流成本管理优化研究

随着互联网的普及和电子技术的革新,电商企业迎来了蓬勃发展的黄金期。京东商城作为自营物流系统的企业,通过对物流成本实施更严格的管理可以实现企业新的增长点,从而在众多竞争企业中保持低成本优势,以此吸引更多的客户。文章以京东商城为研究对象,基于供应链的视角从供应链上游、企业内部、供应链下游分析了京东商城物流成本管理存在的问题及原因,从供应链的视角提出参考建议,期望为电商企业进一步改善物流成本管理提供新的思路。

双循环新发展格局下海南自贸港冷链物流发展面临的机遇和挑战

海南自贸港作为中国的重要开放窗口,逐渐成为国内外物流和供应链管理的重要枢纽,其优势包括地理优势、国家政策支持等。自2020年国家提出“双循环”战略后,海南自贸港积极发展冷链物流,以促进新发展格局的形成。在此背景下,本文首先从政策、市场和技术层面针对海南自贸港冷链发展中的机遇进行分析,其次基于海南省当前冷链物流基础设施建设、运营管理和法规与标准等对自贸港冷链物流发展将面临的挑战进行了梳理,最后,本文提出包括增加资金投入、推广先进冷链物流技术、制定合理的冷链物流成本管控措施、建立高效的冷链物流协同运营机制、制定严格的冷链物流法规以及建立统一的冷链物流标准体系等一系列应对策略,以供参考。

国企办公室后勤管理利用信息技术提升水平和质量的措施

文章针对国有企业办公室后勤管理存在的问题,提出一系列策略与措施,以提升后勤管理水平和质量。首先,分析后勤管理的重要性以及现状存在的问题,包括主体不明确、职责不清和无人监管等。然后,提出明确部门职责、实施集中化管理、引入信息化模式、建立规范化管理细则、构建奖惩机制等策略与措施。其中,信息技术的应用是提升后勤管理效率和质量的重要手段。通过这些措施,可有效提升国企后勤管理水平,促进企业持续发展。

数字经济时代智慧物流企业的价值链成本管理分析

伴随着供给侧结构性改革的深入开展,当前物流行业正面临着传统管理模式与现代数字技术间的冲突,为应对新形势,增强供应链管理,智慧物流概念应运而生。文中以某物流企业为例,深入分析了该企业的内外部成本管理问题,并在此基础上提出价值链成本管理建议,以期推动我国物流行业的长期可持续发展。