Distribution center cost accounting based on fuzzy theory and time study

  • YU Ze-tao ,
  • XIN Yu-chen ,
  • YANG Hua-long
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  • (1.Transportation Engineering College, Dalian Maritime University, Dalian 116026,China;2. Economics & Management Department, Yantai Vocational College,Yantai 264670, China)

Received date: 2019-03-05

  Revised date: 2019-04-03

  Online published: 2019-04-03

Abstract

In order to solve the cost accounting inaccuracy problem originated from the uncertainty factors in the operation activities of distribution centers, this paper improved time-driven activity-based costing(TDABC) by combining the fuzzy theory and time study.The rate of practical capacity and the percentage of allowance were estimated by using the fuzzy method,and the standard working time was measured by using the time study. Numerical example verifies the effectiveness of the proposed method. The results of K-S test and F test show that the TDABC proposed by in this paper can eliminate more effectively the negative influence resulted from the uncertainty and improve the accuracy in cost accounting of distribution centers as compared with FTDABC and TDABC based on time study,which can provide decision-making reference for cost management and control of distribution center.

Cite this article

YU Ze-tao , XIN Yu-chen , YANG Hua-long . Distribution center cost accounting based on fuzzy theory and time study[J]. Journal of Dalian Maritime University, 2019 , 45(4) : 73 -79 . DOI: 10.16411/j.cnki.issn1006-7736.2019.04.010

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