Abstract
Transportation cost management plays an important role in both traditional logistics management and supply chain logistics management. Time-driven activity-based costing bypasses the expensive, time-consuming and subjective activity investigation and is more suitable for the intermediate link of enterprise cost accounting. Linear programming is a mathematical theory and method to study the extreme value problem of objective function under linear constraints, and the optimal decision is made by using limited human, material and financial resources. Based on the concept of Shared logistics, this paper studies transport enterprises to solve problems such as information asymmetry in the process of transport. By establishing a linear programming time-driven activity-based costing accounting model, the allocation of scarce resources in transport enterprises can be reasonably solved, and the efficiency of cost accounting can be improved to achieve considerable cost savings.
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