Search results for: enterprise information systems
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7619

Search results for: enterprise information systems

7229 Geographic Information Systems as a Tool to Support the Sustainable Development Goals

Authors: Gulnara N. Nabiyeva, Stephen M. Wheeler

Abstract:

Geographic Information Systems (GIS) is a multipurpose computer-based tool that provides a sophisticated ability to map and analyze data on different spatial layers. However, GIS is far more easily applied in some policy areas than others. This paper seeks to determine the areas of sustainable development, including environmental, economic, and social dimensions, where GIS has been used to date to support efforts to implement the United Nations Sustainable Development Goals (SDGs), and to discuss potential areas where it might be used more. Based on an extensive analysis of published literature, we ranked the SDGs according to how frequently GIS has been used to study related policy. We found that SDG#15 “Life on Land” is most often addressed with GIS, following by SDG#11 “Sustainable Cities and Communities”, and SDG#13 “Climate Action”. On the other hand, we determined that SDG#2 “Zero Hunger”, SDG#8 “Decent Work and Economic Growth”, and SDG#16 “Peace, Justice, and Strong Institutions” are least addressed with GIS. The paper outlines some specific ways that GIS might be applied to the SDGs least linked to this tool currently.

Keywords: GIS, GIS application, sustainable community development, sustainable development goals.

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7228 A New Framework to Model a Secure E-Commerce System

Authors: A. Youseef, F. Liu

Abstract:

The existing information system (IS) developments methods are not met the requirements to resolve the security related IS problems and they fail to provide a successful integration of security and systems engineering during all development process stages. Hence, the security should be considered during the whole software development process and identified with the requirements specification. This paper aims to propose an integrated security and IS engineering approach in all software development process stages by using i* language. This proposed framework categorizes into three separate parts: modelling business environment part, modelling information technology system part and modelling IS security part. The results show that considering security IS goals in the whole system development process can have a positive influence on system implementation and better meet business expectations.

Keywords: Business Process Modelling (BPM), Information System Security, Software Development Process, Requirement Engineering.

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7227 Design of Personal Job Recommendation Framework on Smartphone Platform

Authors: Chayaporn Kaensar

Abstract:

Recently, Job Recommender Systems have gained much attention in industries since they solve the problem of information overload on the recruiting website. Therefore, we proposed Extended Personalized Job System that has the capability of providing the appropriate jobs for job seeker and recommending some suitable information for them using Data Mining Techniques and Dynamic User Profile. On the other hands, company can also interact to the system for publishing and updating job information. This system have emerged and supported various platforms such as web application and android mobile application. In this paper, User profiles, Implicit User Action, User Feedback, and Clustering Techniques in WEKA libraries were applied and implemented. In additions, open source tools like Yii Web Application Framework, Bootstrap Front End Framework and Android Mobile Technology were also applied.

Keywords: Recommendation, user profile, data mining, web technology, mobile technology.

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7226 An Ontology for Smart Learning Environments in Music Education

Authors: Konstantinos Sofianos, Michail Stefanidakis

Abstract:

Nowadays, despite the great advances in technology, most educational frameworks lack a strong educational design basis. E-learning has become prevalent, but it faces various challenges such as student isolation and lack of quality in the learning process. An intelligent learning system provides a student with educational material according to their learning background and learning preferences. It records full information about the student, such as demographic information, learning styles, and academic performance. This information allows the system to be fully adapted to the student’s needs. In this paper, we propose a framework and an ontology for music education, consisting of the learner model and all elements of the learning process (learning objects, teaching methods, learning activities, assessment). This framework can be integrated into an intelligent learning system and used for music education in schools for the development of professional skills and beyond.

Keywords: Intelligent learning systems, e-learning, music education, ontology, semantic web.

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7225 Underrepresentation of Women in Management Information Systems: Gender Differences in Key Environmental Barriers

Authors: Asli Yagmur Akbulut

Abstract:

Despite a robust and growing job market and lucrative salaries, there is a global shortage of Information Technology (IT) professionals. To make matters worse, women continue to be underrepresented in the IT workforce and among IT degree holders. In today’s knowledge based economy and society, it is extremely important to increase the presence of women in the IT field. In order to do so, it is necessary to reduce entry barriers and attract more women to pursue degrees in various IT fields including the field of Management Information Systems (MIS). Even though MIS is considered to have a more feminine nature, women still tend to avoid majoring in this field. Unfortunately, there is a lack of research that investigates the specific factors that may deter women from pursuing a degree in MIS. To address this research gap, this study examined a set of key environmental barriers that might prevent women from pursuing an MIS degree and explored whether there were any gender differences between female and male students in terms of these key barriers. Based on a survey of 280 students enrolled in an introductory level MIS course, the study empirically confirmed that there were significant differences between male and female students in terms of the key contextual barriers perceived. Female students demonstrated major concerns about gender discrimination related barriers, whereas male students were more concerned about negative social influences. Both male and female students were equally concerned about not being able to fit in well with other MIS majors. The findings have important implications for MIS programs, as the information gained can be used to design and implement specific intervention strategies to overcome the barriers and attract larger pools of women to the MIS discipline. The paper concludes with a discussion of the findings, implications, and future research directions.

Keywords: Gender differences, MIS major, underrepresentation, women in IT.

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7224 Emotional Learning based Intelligent Robust Adaptive Controller for Stable Uncertain Nonlinear Systems

Authors: Ali Reza Mehrabian, Caro Lucas

Abstract:

In this paper a new control strategy based on Brain Emotional Learning (BEL) model has been introduced. A modified BEL model has been proposed to increase the degree of freedom, controlling capability, reliability and robustness, which can be implemented in real engineering systems. The performance of the proposed BEL controller has been illustrated by applying it on different nonlinear uncertain systems, showing very good adaptability and robustness, while maintaining stability.

Keywords: Learning control systems, emotional decision making, nonlinear systems, adaptive control.

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7223 Analysis of Threats in Interoperability of Medical Devices

Authors: M. Sandhya, R. M. Madhumitha, Sharmila Sankar

Abstract:

Interoperable medical devices (IMDs) face threats due to the increased attack surface accessible by interoperability and the corresponding infrastructure. Initiating networking and coordination functionalities primarily modify medical systems' security properties. Understanding the threats is a vital first step in ultimately crafting security solutions for such systems. The key to this problem is coming up with some common types of threats or attacks with those of security and privacy, and providing this information as a roadmap. This paper analyses the security issues in interoperability of devices and presents the main types of threats that have to be considered to build a secured system.

Keywords: Interoperability, threats, attacks, medical devices.

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7222 Regularization of the Trajectories of Dynamical Systems by Adjusting Parameters

Authors: Helle Hein, Ülo Lepik

Abstract:

A gradient learning method to regulate the trajectories of some nonlinear chaotic systems is proposed. The method is motivated by the gradient descent learning algorithms for neural networks. It is based on two systems: dynamic optimization system and system for finding sensitivities. Numerical results of several examples are presented, which convincingly illustrate the efficiency of the method.

Keywords: Chaos, Dynamical Systems, Learning, Neural Networks

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7221 Reflections on Opportunities and Challenges for Systems Engineering

Authors: Ali E. Abbas

Abstract:

This paper summarizes some of the discussions that occurred in a workshop in West Virginia, U.S.A which was sponsored by the National Science Foundation (NSF) in February 2016. The goal of the workshop was to explore the opportunities and challenges for applying systems engineering in large enterprises, and some of the issues that still persist. The main topics of the discussion included challenges with elaboration and abstraction in large systems, interfacing physical and social systems, and the need for axiomatic frameworks for large enterprises. We summarize these main points of discussion drawing parallels with decision making in organizations to instigate research in these discussion areas.

Keywords: Decision analysis, systems engineering, framing, value creation.

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7220 Structuring and Visualizing Healthcare Claims Data Using Systems Architecture Methodology

Authors: Inas S. Khayal, Weiping Zhou, Jonathan Skinner

Abstract:

Healthcare delivery systems around the world are in crisis. The need to improve health outcomes while decreasing healthcare costs have led to an imminent call to action to transform the healthcare delivery system. While Bioinformatics and Biomedical Engineering have primarily focused on biological level data and biomedical technology, there is clear evidence of the importance of the delivery of care on patient outcomes. Classic singular decomposition approaches from reductionist science are not capable of explaining complex systems. Approaches and methods from systems science and systems engineering are utilized to structure healthcare delivery system data. Specifically, systems architecture is used to develop a multi-scale and multi-dimensional characterization of the healthcare delivery system, defined here as the Healthcare Delivery System Knowledge Base. This paper is the first to contribute a new method of structuring and visualizing a multi-dimensional and multi-scale healthcare delivery system using systems architecture in order to better understand healthcare delivery.

Keywords: Health informatics, systems thinking, systems architecture, healthcare delivery system, data analytics.

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7219 Information Resource Management Maturity Model

Authors: Afshari H., Khosravi Sh.

Abstract:

Nowadays there are more than thirty maturity models in different knowledge areas. Maturity model is an area of interest that contributes organizations to find out where they are in a specific knowledge area and how to improve it. As Information Resource Management (IRM) is the concept that information is a major corporate resource and must be managed using the same basic principles used to manage other assets, assessment of the current IRM status and reveal the improvement points can play a critical role in developing an appropriate information structure in organizations. In this paper we proposed a framework for information resource management maturity model (IRM3) that includes ten best practices for the maturity assessment of the organizations' IRM.

Keywords: Information resource management (IRM), information resource management maturity model (IRM3), maturity model, best practice.

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7218 Anomaly Detection using Neuro Fuzzy system

Authors: Fatemeh Amiri, Caro Lucas, Nasser Yazdani

Abstract:

As the network based technologies become omnipresent, demands to secure networks/systems against threat increase. One of the effective ways to achieve higher security is through the use of intrusion detection systems (IDS), which are a software tool to detect anomalous in the computer or network. In this paper, an IDS has been developed using an improved machine learning based algorithm, Locally Linear Neuro Fuzzy Model (LLNF) for classification whereas this model is originally used for system identification. A key technical challenge in IDS and LLNF learning is the curse of high dimensionality. Therefore a feature selection phase is proposed which is applicable to any IDS. While investigating the use of three feature selection algorithms, in this model, it is shown that adding feature selection phase reduces computational complexity of our model. Feature selection algorithms require the use of a feature goodness measure. The use of both a linear and a non-linear measure - linear correlation coefficient and mutual information- is investigated respectively

Keywords: anomaly Detection, feature selection, Locally Linear Neuro Fuzzy (LLNF), Mutual Information (MI), liner correlation coefficient.

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7217 H∞ Approach to Functional Projective Synchronization for Chaotic Systems with Disturbances

Authors: S. M. Lee, J. H. Park, H. Y. Jung

Abstract:

This paper presents a method for functional projective H∞ synchronization problem of chaotic systems with external disturbance. Based on Lyapunov theory and linear matrix inequality (LMI) formulation, the novel feedback controller is established to not only guarantee stable synchronization of both drive and response systems but also reduce the effect of external disturbance to an H∞ norm constraint.

Keywords: Chaotic systems, functional projective H∞ synchronization, LMI.

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7216 Modeling and Simulation of Photovoltaic based LED Lighting System

Authors: Ankit R Patel, Ankit A Patel, Mahesh A Patel, Dhaval R Vyas

Abstract:

Although lighting systems powered by Photovoltaic (PV) cells have existed for many years, they are not widely used, especially in lighting for buildings, due to their high initial cost and low conversion efficiency. One of the technical challenges facing PV powered lighting systems has been how to use dc power generated by the PV module to energize common light sources that are designed to operate efficiently under ac power. Usually, the efficiency of the dc light sources is very poor compared to ac light sources. Rapid developments in LED lighting systems have made this technology a potential candidate for PV powered lighting systems. This study analyzed the efficiency of each component of PV powered lighting systems to identify optimum system configurations for different applications.

Keywords: Energy Efficiency, LED, Modeling of systems, Photovoltaic.

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7215 The Aspect of the Human Bias in Decision Making within Quality Management Systems & LEAN Theory

Authors: Adriana Ávila Zúñiga Nordfjeld

Abstract:

This paper provides a literature review to document the state of the art with respect to handling “human bias” in decision making within the established quality management systems (QMS) and LEAN theory, in the context of shipbuilding. Previous research shows that in shipbuilding there is a huge deviation from the planned man-hours under the project management to the actual man-hours used because of errors in planning and reworks caused by human bias in the information flows, among others. This reduces the efficiency, and increases operational costs. Thus, the research question is how QMS and LEAN handle biases. The findings show the gap in studying the integration of methods to handle human bias in decision making into QMS and lean, not only within shipbuilding, but in general. Theoretical and practical implications are discussed for researchers and practitioners in the areas of decision making, QMS and LEAN, and future research is suggested.

Keywords: Human bias, decision making, LEAN Shipbuilding, quality management systems.

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7214 Information Retrieval in Domain Specific Search Engine with Machine Learning Approaches

Authors: Shilpy Sharma

Abstract:

As the web continues to grow exponentially, the idea of crawling the entire web on a regular basis becomes less and less feasible, so the need to include information on specific domain, domain-specific search engines was proposed. As more information becomes available on the World Wide Web, it becomes more difficult to provide effective search tools for information access. Today, people access web information through two main kinds of search interfaces: Browsers (clicking and following hyperlinks) and Query Engines (queries in the form of a set of keywords showing the topic of interest) [2]. Better support is needed for expressing one's information need and returning high quality search results by web search tools. There appears to be a need for systems that do reasoning under uncertainty and are flexible enough to recover from the contradictions, inconsistencies, and irregularities that such reasoning involves. In a multi-view problem, the features of the domain can be partitioned into disjoint subsets (views) that are sufficient to learn the target concept. Semi-supervised, multi-view algorithms, which reduce the amount of labeled data required for learning, rely on the assumptions that the views are compatible and uncorrelated. This paper describes the use of semi-structured machine learning approach with Active learning for the “Domain Specific Search Engines". A domain-specific search engine is “An information access system that allows access to all the information on the web that is relevant to a particular domain. The proposed work shows that with the help of this approach relevant data can be extracted with the minimum queries fired by the user. It requires small number of labeled data and pool of unlabelled data on which the learning algorithm is applied to extract the required data.

Keywords: Search engines; machine learning, Informationretrieval, Active logic.

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7213 A High Bitrate Information Hiding Algorithm for Video in Video

Authors: Wang Shou-Dao, Xiao Chuang-Bai, Lin Yu

Abstract:

In high bitrate information hiding techniques, 1 bit is embedded within each 4 x 4 Discrete Cosine Transform (DCT) coefficient block by means of vector quantization, then the hidden bit can be effectively extracted in terminal end. In this paper high bitrate information hiding algorithms are summarized, and the scheme of video in video is implemented. Experimental result shows that the host video which is embedded numerous auxiliary information have little visually quality decline. Peak Signal to Noise Ratio (PSNR)Y of host video only degrades 0.22dB in average, while the hidden information has a high percentage of survives and keeps a high robustness in H.264/AVC compression, the average Bit Error Rate(BER) of hiding information is 0.015%.

Keywords: Information Hiding, Embed, Quantification, Extract

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7212 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

Abstract:

The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: Accounting information quality, Financial Statements, Czech Republic.

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7211 ISCS (Information Security Check Service) for the Safety and Reliability of Communications

Authors: Jong-Whoi Shin, Jin-Tae Lee, Sang-Soo Jang, Jae-II Lee

Abstract:

Recent widespread use of information and communication technology has greatly changed information security risks that businesses and institutions encounter. Along with this situation, in order to ensure security and have confidence in electronic trading, it has become important for organizations to take competent information security measures to provide international confidence that sensitive information is secure. Against this backdrop, the approach to information security checking has come to an important issue, which is believed to be common to all countries. The purpose of this paper is to introduce the new system of information security checking program in Korea and to propose synthetic information security countermeasures under domestic circumstances in order to protect physical equipment, security management and technology, and the operation of security check for securing services on ISP(Internet Service Provider), IDC(Internet Data Center), and e-commerce(shopping malls, etc.)

Keywords: Information Security Check Service, safety criteria, object enterpriser.

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7210 The Role of Online Videos in Undergraduate Casual-Leisure Information Behaviors

Authors: Nei-Ching Yeh

Abstract:

This study describes undergraduate casual-leisure information behaviors relevant to online videos. Diaries and in-depth interviews were used to collect data. Twenty-four undergraduates participated in this study (9 men, 15 women; all were aged 18–22 years). This study presents a model of casual-leisure information behaviors and contributes new insights into user experience in casual-leisure settings, such as online video programs, with implications for other information domains.

Keywords: Casual-leisure information behaviors, information behavior, online videos, role.

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7209 Theoretical Isotope Generator: An Alternative towards Isotope Pattern Calculator

Authors: K. Massila, R. D. Stein, S. M. Suhaizan, A. A. Azlianor

Abstract:

A number of mass spectrometry applications are already available as web-based and windows-based systems to calculate isotope pattern and to display the mass spectrum based on the specific molecular formula besides providing necessary information. These applications were evaluated and compared with our new alternative application called Theoretical Isotope Generator (TIG) in terms of its functionality and features provided to prove this new application is working better and performing well. TIG provides extra features than others, complete with several functionality such as drawing, normalizing and zooming the generated graph that convey with the molecular information in a number of formats by providing the details of the calculation and molecules. Thus, any chemist, students, lecturers and researchers from anywhere could use TIG to gain related information on molecules and their relative intensity.

Keywords: Isotope pattern calculator, mass number, massspectrum, relative intensity.

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7208 Context Aware Navigation System for Using Public Transport on Smartphone

Authors: Satoru Fukuta, Masaki Ito, Takao Kawamura, Kazunori Sugahara

Abstract:

Recently, many web services to provide information for public transport are developed and released. They are optimized for mobile devices such a smartphone. We are also developing better path planning system for route buses and trains called “Bus-Net"[1]. However these systems only provide paths and related information before the user start moving. So we propose a context aware navigation to change the way to support public transport users. If we go to somewhere using many kinds of public transport, we have to know how to use them. In addition, public transport is dynamic system, and these have different characteristic by type. So we need information at real-time. Therefore we suggest the system that can support on user-s state. It has a variety of ways to help public transport users by each state, like turn-by-turn navigation. Context aware navigation will be able to reduce anxiety for using public transport.

Keywords: Navigation, Public Transport, Smartphone, User Experience.

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7207 Employee Assessment Systems in the Structures of Corporate Groups

Authors: D. Bąk-Grabowska, K. Grzesik, A. Iwanicka, A. Jagoda

Abstract:

The process of human resources management in the structures of corporate groups demonstrates certain specificity, resulting from the division of decision-making and executive competencies, which occurs within these structures between a parent company and its subsidiaries. The subprocess of employee assessment is considered crucial, since it provides information for the implementation of personnel function. The empirical studies conducted in corporate groups, within which at least one company is located in Poland, confirmed the critical significance of employee assessment systems in the process of human resources management in corporate groups. Parent companies, most often, retain their decision-making authority within the framework of the discussed process and introduce uniform employee assessment and personnel controlling systems to subsidiary companies. However, the instruments for employee assessment applied in corporate groups do not present such specificity.

Keywords: Corporate groups, employee periodical assessment system, holding, human resources management.

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7206 Secure Power Systems Against Malicious Cyber-Physical Data Attacks: Protection and Identification

Authors: Morteza Talebi, Jianan Wang, Zhihua Qu

Abstract:

The security of power systems against malicious cyberphysical data attacks becomes an important issue. The adversary always attempts to manipulate the information structure of the power system and inject malicious data to deviate state variables while evading the existing detection techniques based on residual test. The solutions proposed in the literature are capable of immunizing the power system against false data injection but they might be too costly and physically not practical in the expansive distribution network. To this end, we define an algebraic condition for trustworthy power system to evade malicious data injection. The proposed protection scheme secures the power system by deterministically reconfiguring the information structure and corresponding residual test. More importantly, it does not require any physical effort in either microgrid or network level. The identification scheme of finding meters being attacked is proposed as well. Eventually, a well-known IEEE 30-bus system is adopted to demonstrate the effectiveness of the proposed schemes.

Keywords: Algebraic Criterion, Malicious Cyber-Physical Data Injection, Protection and Identification, Trustworthy Power System.

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7205 A Framework for Enhancing Mobile Development Software for Rangsit University, Thailand

Authors: Thossaporn Thossansin

Abstract:

This paper presents the development of a mobile application for students at the Faculty of Information Technology, Rangsit University (RSU), Thailand. RSU upgrades an enrollment process by improving its information systems. Students can download the RSU APP easily in order to access the RSU substantial information. The reason of having a mobile application is to help students to access the system regardless of time and place. The objectives of this paper include: 1. To develop an application on iOS platform for those students at the Faculty of Information Technology, Rangsit University, Thailand. 2. To obtain the students’ perception towards the new mobile app. The target group is those from the freshman year till the senior year of the faculty of Information Technology, Rangsit University. The new mobile application, called as RSU APP, is developed by the department of Information Technology, Rangsit University. It contains useful features and various functionalities particularly on those that can give support to students. The core contents of the app consist of RSU’s announcement, calendar, events, activities, and ebook. The mobile app is developed on the iOS platform. The user satisfaction is analyzed from the interview data from 81 interviewees as well as a Google application like a Google form which 122 interviewees are involved. The result shows that users are satisfied with the application as they score it the most satisfaction level at 4.67 SD 0.52. The score for the question if users can learn and use the application quickly is high which is 4.82 SD 0.71. On the other hand, the lowest satisfaction rating is in the app’s form, apps lists, with the satisfaction level as 4.01 SD 0.45.

Keywords: Mobile application, development of mobile application, framework of mobile development, software development for mobile devices.

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7204 Thermal Performance Rating of Solar Water Heating Systems in ASEAN

Authors: E. Halawa

Abstract:

Solar water heating (SWH) systems are gaining popularity in ASEAN in the midst of increasing number of affluent population in society and environmental concerns from seemingly unchanged reliance on fossil-based fuels. The penetration of these systems and technologies into ASEAN markets is a welcome development; however there is a need for the method of assessment of their thermal performances. This paper discusses the reasons for this need and a suitable method for thermal performance evaluation of SWH systems in ASEAN. The paper also calls on research to be focused on the establishment of reliable data to be entered into the performance rating software. The establishment of accredited solar systems testing facilities can help boost the competitiveness of ASEAN solar industry.

Keywords: ASEAN, solar industry, solar water heating systems, thermal performance rating.

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7203 The Core and Shapley Function for Games on Augmenting Systems with a Coalition Structure

Authors: Fan-Yong Meng

Abstract:

In this paper, we first introduce the model of games on augmenting systems with a coalition structure, which can be seen as an extension of games on augmenting systems. The core of games on augmenting systems with a coalition structure is defined, and an equivalent form is discussed. Meantime, the Shapley function for this type of games is given, and two axiomatic systems of the given Shapley function are researched. When the given games are quasi convex, the relationship between the core and the Shapley function is discussed, which does coincide as in classical case. Finally, a numerical example is given.

Keywords: Cooperative game, augmenting system, Shapley function, core.

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7202 Object-Oriented Simulation of Simulating Anticipatory Systems

Authors: Eugene Kindler

Abstract:

The present paper is oriented to problems of simulation of anticipatory systems, namely those that use simulation models for the aid of anticipation. A certain analogy between use of simulation and imagining will be applied to make the explication more comprehensible. The paper will be completed by notes of problems and by some existing applications. The problems consist in the fact that simulation of the mentioned anticipatory systems end is simulation of simulating systems, i.e. in computer models handling two or more modeled time axes that should be mapped to real time flow in a nondescent manner. Languages oriented to objects, processes and blocks can be used to surmount the problems.

Keywords: Anticipatory systems, Nested computer models, Discrete event simulation, Simula.

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7201 Synchronization Between Two Chaotic Systems: Numerical and Circuit Simulation

Authors: J. H. Park, T. H. Lee, S. M. Lee, H. Y. Jung

Abstract:

In this paper, a generalized synchronization scheme, which is called function synchronization, for chaotic systems is studied. Based on Lyapunov method and active control method, we design the synchronization controller for the system such that the error dynamics between master and slave chaotic systems is asymptotically stable. For verification of our theory, computer and circuit simulations for a specific chaotic system is conducted.

Keywords: Chaotic systems, synchronization, Lyapunov method, simulation.

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7200 The Study of Cost Accounting in S Company Based On TDABC

Authors: Heng Ma

Abstract:

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: Third-party logistics enterprises, TDABC, cost management, S company.

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