Search results for: Ma-Fan equation
613 Using Non-Linear Programming Techniques in Determination of the Most Probable Slip Surface in 3D Slopes
Authors: M. M. Toufigh, A. R. Ahangarasr, A. Ouria
Abstract:
Among many different methods that are used for optimizing different engineering problems mathematical (numerical) optimization techniques are very important because they can easily be used and are consistent with most of engineering problems. Many studies and researches are done on stability analysis of three dimensional (3D) slopes and the relating probable slip surfaces and determination of factors of safety, but in most of them force equilibrium equations, as in simplified 2D methods, are considered only in two directions. In other words for decreasing mathematical calculations and also for simplifying purposes the force equilibrium equation in 3rd direction is omitted. This point is considered in just a few numbers of previous studies and most of them have only given a factor of safety and they haven-t made enough effort to find the most probable slip surface. In this study shapes of the slip surfaces are modeled, and safety factors are calculated considering the force equilibrium equations in all three directions, and also the moment equilibrium equation is satisfied in the slip direction, and using nonlinear programming techniques the shape of the most probable slip surface is determined. The model which is used in this study is a 3D model that is composed of three upper surfaces which can cover all defined and probable slip surfaces. In this research the meshing process is done in a way that all elements are prismatic with quadrilateral cross sections, and the safety factor is defined on this quadrilateral surface in the base of the element which is a part of the whole slip surface. The method that is used in this study to find the most probable slip surface is the non-linear programming method in which the objective function that must get optimized is the factor of safety that is a function of the soil properties and the coordinates of the nodes on the probable slip surface. The main reason for using non-linear programming method in this research is its quick convergence to the desired responses. The final results show a good compatibility with the previously used classical and 2D methods and also show a reasonable convergence speed.Keywords: Non-linear programming, numerical optimization, slope stability, 3D analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1622612 Closed-Form Solutions for Nanobeams Based On the Nonlocal Euler-Bernoulli Theory
Authors: Francesco Marotti de Sciarra, Raffaele Barretta
Abstract:
Starting from nonlocal continuum mechanics, a thermodynamically new nonlocal model of Euler-Bernoulli nanobeams is provided. The nonlocal variational formulation is consistently provided and the governing differential equation for transverse displacement is presented. Higher-order boundary conditions are then consistently derived. An example is contributed in order to show the effectiveness of the proposed model.
Keywords: Bernoulli-Euler beams, Nanobeams, nonlocal elasticity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2336611 Analysis of Short Bearing in Turbulent Regime Considering Micropolar Lubrication
Authors: S. S. Gautam, S. Samanta
Abstract:
The aim of the paper work is to investigate and predict the static performance of journal bearing in turbulent flow condition considering micropolar lubrication. The Reynolds equation has been modified considering turbulent micropolar lubrication and is solved for steady state operations. The Constantinescu-s turbulence model is adopted using the coefficients. The analysis has been done for a parallel and inertia less flow. Load capacity and friction factor have been evaluated for various operating parameters.Keywords: hydrodynamic bearing, micropolar lubrication, coupling number, characteristic length, perturbation analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1967610 Enthalpies of Dissociation of Pure Methane and Carbon Dioxide Gas Hydrate
Authors: Qazi Nasir, K. K. Lau, Bhajan Lal
Abstract:
In this study the enthalpies of dissociation for pure methane and pure carbon dioxide was calculated using a hydrate equilibrium data obtained in this study. The enthalpy of dissociation was determined using Clausius-Clapeyron equation. The results were compared with the values reported in literature obtained using various techniques.
Keywords: Enthalpies of dissociation, methane, carbon dioxide, gas hydrate, natural gas.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2947609 The Homotopy Analysis Method for Solving Discontinued Problems Arising in Nanotechnology
Authors: Hassan Saberi-Nik, Mahin Golchaman
Abstract:
This paper applies the homotopy analysis method method to a nonlinear differential-difference equation arising in nanotechnology. Continuum hypothesis on nanoscales is invalid, and a differential-difference model is considered as an alternative approach to describing discontinued problems. Comparison of the approximate solution with the exact one reveals that the method is very effective.
Keywords: Homotopy analysis method, differential-difference, nanotechnology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1986608 Is It Important to Measure the Volumetric Mass Density of Nanofluids?
Authors: Z. Haddad, C. Abid, O. Rahli, O. Margeat, W. Dachraoui, A. Mataoui
Abstract:
The present study aims to measure the volumetric mass density of NiPd-heptane nanofluids synthesized using a one step method known as thermal decomposition of metal-surfactant complexes. The particle concentration is up to 7.55g/l and the temperature range of the experiment is from 20°C to 50°C. The measured values were compared with the mixture theory and good agreement between the theoretical equation and measurement were obtained. Moreover, the available nanofluids volumetric mass density data in the literature is reviewed.
Keywords: NiPd nanoparticles, nanofluids, volumetric mass density, stability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2670607 Bifurcation Analysis in a Two-neuron System with Different Time Delays
Authors: Changjin Xu
Abstract:
In this paper, we consider a two-neuron system with time-delayed connections between neurons. By analyzing the associated characteristic transcendental equation, its linear stability is investigated and Hopf bifurcation is demonstrated. Some explicit formulae for determining the stability and the direction of the Hopf bifurcation periodic solutions bifurcating from Hopf bifurcations are obtained by using the normal form theory and center manifold theory. Some numerical simulation results are given to support the theoretical predictions. Finally, main conclusions are given.
Keywords: Two-neuron system, delay, stability, Hopf bifurcation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1329606 Adomian Method for Second-order Fuzzy Differential Equation
Authors: Lei Wang, Sizong Guo
Abstract:
In this paper, we study the numerical method for solving second-order fuzzy differential equations using Adomian method under strongly generalized differentiability. And, we present an example with initial condition having four different solutions to illustrate the efficiency of the proposed method under strongly generalized differentiability.
Keywords: Fuzzy-valued function, fuzzy initial value problem, strongly generalized differentiability, adomian decomposition method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2538605 The Particle Swarm Optimization Against the Runge’s Phenomenon: Application to the Generalized Integral Quadrature Method
Authors: A. Zerarka, A. Soukeur, N. Khelil
Abstract:
In the present work, we introduce the particle swarm optimization called (PSO in short) to avoid the Runge-s phenomenon occurring in many numerical problems. This new approach is tested with some numerical examples including the generalized integral quadrature method in order to solve the Volterra-s integral equations
Keywords: Integral equation, particle swarm optimization, Runge's phenomenon.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1419604 Propagation of Electron-Acoustic Solitary Waves in Weakly Relativistically Degenerate Fermi Plasma
Authors: Swarniv Chandra, Basudev Ghosh, S. N. Paul
Abstract:
Using one dimensional Quantum hydrodynamic (QHD) model Korteweg de Vries (KdV) solitary excitations of electron-acoustic waves (EAWs) have been examined in twoelectron- populated relativistically degenerate super dense plasma. It is found that relativistic degeneracy parameter influences the conditions of formation and properties of solitary structures.Keywords: Relativistic Degeneracy, Electron-Acoustic Waves, Quantum Plasma, KdV Equation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1744603 Pseudo-almost Periodic Solutions of a Class Delayed Chaotic Neural Networks
Authors: Farouk Cherif
Abstract:
This paper is concerned with the existence and unique¬ness of pseudo-almost periodic solutions to the chaotic delayed neural networks (t)= —Dx(t) ± A f (x (t)) B f (x (t — r)) C f (x(p))dp J (t) . t-o Under some suitable assumptions on A, B, C, D, J and f, the existence and uniqueness of a pseudo-almost periodic solution to equation above is obtained. The results of this paper are new and they complement previously known results.
Keywords: Chaotic neural network, Hamiltonian systems, Pseudo almost periodic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1313602 Permanence and Almost Periodic Solutions to an Epidemic Model with Delay and Feedback Control
Authors: Chenxi Yang, Zhouhong Li
Abstract:
This paper is concerned with an epidemic model with delay. By using the comparison theorem of the differential equation and constructing a suitable Lyapunov functional, Some sufficient conditions which guarantee the permeance and existence of a unique globally attractive positive almost periodic solution of the model are obtain. Finally, an example is employed to illustrate our result.
Keywords: Permanence, Almost periodic solution, Epidemic model, Delay, Feedback control.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1553601 Almost Periodic Solution for a Food-limited Population Model with Delay and Feedback Control
Authors: Xiaoyan Dou, Yongkun Li
Abstract:
In this paper, we consider a food-limited population model with delay and feedback control. By applying the comparison theorem of the differential equation and constructing a suitable Lyapunov functional, sufficient conditions which guarantee the permanence and existence of a unique globally attractive positive almost periodic solution of the system are obtained.
Keywords: Almost periodic solution, food-limited population, feedback control, permanence.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1963600 Port Positions on the Mixing Efficiency of a Rotor-Type Mixer – A Numerical Study
Authors: Y. C. Liou, J. M. Miao, T. L. Liu, M. H. Ho
Abstract:
The purpose of this study was to explore the complex flow structure a novel active-type micromixer that based on concept of Wankle-type rotor. The characteristics of this micromixer are two folds; a rapid mixing of reagents in a limited space due to the generation of multiple vortices and a graduate increment in dynamic pressure as the mixed reagents is delivered to the output ports. Present micro-mixer is consisted of a rotor with shape of triangle column, a blending chamber and several inlet and outlet ports. The geometry of blending chamber is designed to make the rotor can be freely internal rotated with a constant eccentricity ratio. When the shape of the blending chamber and the rotor are fixed, the effects of rotating speed of rotor and the relative locations of ports on the mixing efficiency are numerical studied. The governing equations are unsteady, two-dimensional incompressible Navier-Stokes equation and the working fluid is the water. The species concentration equation is also solved to reveal the mass transfer process of reagents in various regions then to evaluate the mixing efficiency. The dynamic mesh technique was implemented to model the dynamic volume shrinkage and expansion of three individual sub-regions of blending chamber when the rotor conducted a complete rotating cycle. Six types of ports configuration on the mixing efficiency are considered in a range of Reynolds number from 10 to 300. The rapid mixing process was accomplished with the multiple vortex structures within a tiny space due to the equilibrium of shear force, viscous force and inertial force. Results showed that the highest mixing efficiency could be attained in the following conditions: two inlet and two outlet ports configuration, that is an included angle of 60 degrees between two inlets and an included angle of 120 degrees between inlet and outlet ports when Re=10.Keywords: active micro-mixer, CFD, mixing efficiency, ports configuration, Reynolds number, Wankle-type rotor
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1688599 Fusion Filters Weighted by Scalars and Matrices for Linear Systems
Authors: Seok Hyoung Lee, Vladimir Shin
Abstract:
An optimal mean-square fusion formulas with scalar and matrix weights are presented. The relationship between them is established. The fusion formulas are compared on the continuous-time filtering problem. The basic differential equation for cross-covariance of the local errors being the key quantity for distributed fusion is derived. It is shown that the fusion filters are effective for multi-sensor systems containing different types of sensors. An example demonstrating the reasonable good accuracy of the proposed filters is given.Keywords: Kalman filtering, fusion formula, multi-sensor, mean-square error.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1397598 New Coating Materials Based On Mixtures of Shellac and Pectin for Pharmaceutical Products
Authors: M. Kumpugdee-Vollrath, M. Tabatabaeifar, M. Helmis
Abstract:
Shellac is a natural polyester resin secreted by insects. Pectins are natural, non-toxic and water-soluble polysaccharides extracted from the peels of citrus fruits or the leftovers of apples. Both polymers are allowed for the use in the pharmaceutical industry and as a food additive. SSB Aquagold® is the aqueous solution of shellac and can be used for a coating process as an enteric or controlled drug release polymer. In this study, tablets containing 10 mg methylene blue as a model drug were prepared with a rotary press. Those tablets were coated with mixtures of shellac and one of the pectin different types (i.e. CU 201, CU 501, CU 701 and CU 020) mostly in a 2:1 ratio or with pure shellac in a small scale fluidized bed apparatus. A stable, simple and reproducible three-stage coating process was successfully developed. The drug contents of the coated tablets were determined using UV-VIS spectrophotometer. The characterization of the surface and the film thickness were performed with the scanning electron microscopy (SEM) and the light microscopy. Release studies were performed in a dissolution apparatus with a basket. Most of the formulations were enteric coated. The dissolution profiles showed a delayed or sustained release with a lagtime of at least 4 h. Dissolution profiles of coated tablets with pure shellac had a very long lagtime ranging from 13 to 17.9 h and the slopes were quite high. The duration of the lagtime and the slope of the dissolution profiles could be adjusted by adding the proper type of pectin to the shellac formulation and by variation of the coating amount. In order to apply a coating formulation as a colon delivery system, the prepared film should be resistant against gastric fluid for at least 2 h and against intestinal fluid for 4-6 h. The required delay time was gained with most of the shellac-pectin polymer mixtures. The release profiles were fitted with the modified model of the Korsmeyer-Peppas equation and the Hixson-Crowell model. A correlation coefficient (R²)> 0.99 was obtained by Korsmeyer-Peppas equation.Keywords: Shellac, pectin, coating, fluidized bed, release, colon delivery system, kinetic, SEM, methylene blue.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4968597 Laplace Technique to Find General Solution of Differential Equations without Initial Conditions
Authors: Adil Al-Rammahi
Abstract:
Laplace transformations have wide applications in engineering and sciences. All previous studies of modified Laplace transformations depend on differential equation with initial conditions. The purpose of our paper is to solve the linear differential equations (not initial value problem) and then find the general solution (not particular) via the Laplace transformations without needed any initial condition. The study involves both types of differential equations, ordinary and partial.
Keywords: Differential Equations, Laplace Transformations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3195596 On Modified Numerical Schemes in Vortex Element Method for 2D Flow Simulation Around Airfoils
Authors: Ilia Marchevsky, Victoriya Moreva
Abstract:
The problem of incompressible steady flow simulation around an airfoil is discussed. For some simplest airfoils (circular, elliptical, Zhukovsky airfoils) the exact solution is known from complex analysis. It allows to compute the intensity of vortex layer which simulates the airfoil. Some modifications of the vortex element method are proposed and test computations are carried out. It-s shown that the these approaches are much more effective in comparison with the classical numerical scheme.
Keywords: Vortex element method, vortex layer, integral equation, ill-conditioned matrix.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1675595 Study on the Heat Transfer Performance of the Annular Fin under Condensing Conditions
Authors: Abdenour Bourabaa, Malika Fekih, Mohamed Saighi
Abstract:
A numerical investigation of the fin efficiency and temperature distribution of an annular fin under dehumidification has been presented in this paper. The non-homogeneous second order differential equation that describes the temperature distribution from the fin base to the fin tip has been solved using the central finite difference method. The effects of variations in parameters including relative humidity, air temperature, air face velocity on temperature distribution and fin efficiency are investigated and compared with those under fully dry fin conditions. Also, the effect of fin pitch on the dimensionless temperature has been studied.
Keywords: Annular fin, Dehumidification, Fin efficiency, Heat and mass transfer, Wet fin.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4511594 Semilocal Convergence of a Three Step Fifth Order Iterative Method under Höolder Continuity Condition in Banach Spaces
Authors: Ramandeep Behl, Prashanth Maroju, S. S. Motsa
Abstract:
In this paper, we study the semilocal convergence of a fifth order iterative method using recurrence relation under the assumption that first order Fréchet derivative satisfies the Hölder condition. Also, we calculate the R-order of convergence and provide some a priori error bounds. Based on this, we give existence and uniqueness region of the solution for a nonlinear Hammerstein integral equation of the second kind.Keywords: Hölder continuity condition, Fréchet derivative, fifth order convergence, recurrence relations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1938593 Stability Analysis of Fractional Order Systems with Time Delay
Authors: Hong Li, Shou-Ming Zhong, Hou-Biao Li
Abstract:
In this paper, we mainly study the stability of linear and interval linear fractional systems with time delay. By applying the characteristic equations, a necessary and sufficient stability condition is obtained firstly, and then some sufficient conditions are deserved. In addition, according to the equivalent relationship of fractional order systems with order 0 < α ≤ 1 and with order 1 ≤ β < 2, one may get more relevant theorems. Finally, two examples are provided to demonstrate the effectiveness of our results.
Keywords: Fractional order systems, Time delay, Characteristic equation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3673592 New Application of EHTA for the Generalized(2+1)-Dimensional Nonlinear Evolution Equations
Authors: Mohammad Taghi Darvishi, Maliheh Najafi, Mohammad Najafi
Abstract:
In this paper, the generalized (2+1)-dimensional Calogero-Bogoyavlenskii-Schiff (shortly CBS) equations are investigated. We employ the Hirota-s bilinear method to obtain the bilinear form of CBS equations. Then by the idea of extended homoclinic test approach (shortly EHTA), some exact soliton solutions including breather type solutions are presented.
Keywords: EHTA, (2+1)-dimensional CBS equations, (2+1)-dimensional breaking solution equation, Hirota's bilinear form.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1493591 New Laguerre-s Type Method for Solving of a Polynomial Equations Systems
Authors: Oleksandr Poliakov, Yevgen Pashkov, Marina Kolesova, Olena Chepenyuk, Mykhaylo Kalinin, Vadym Kramar
Abstract:
In this paper we present a substantiation of a new Laguerre-s type iterative method for solving of a nonlinear polynomial equations systems with real coefficients. The problems of its implementation, including relating to the structural choice of initial approximations, were considered. Test examples demonstrate the effectiveness of the method at the solving of many practical problems solving.Keywords: Iterative method, Laguerre's method, Newton's method, polynomial equation, system of equations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1499590 HPM Solution of Momentum Equation for Darcy-Brinkman Model in a Parallel Plates Channel Subjected to Lorentz Force
Authors: Asghar Shirazpour, Seyed Moein Rassoulinejad Mousavi, Hamid Reza Seyf
Abstract:
In this paper an analytical solution is presented for fully developed flow in a parallel plates channel under the action of Lorentz force, by use of Homotopy Perturbation Method (HPM). The analytical results are compared with exact solution and an excellent agreement has been observed between them for both Couette and Poiseuille flows. Moreover, the effects of key parameters have been studied on the dimensionless velocity profile.
Keywords: Lorentz Force, Porous Media, Homotopy Perturbation method
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2199589 Expansion of A Finit Size Partially Ionized Laser-Plasma
Authors: Mohamed Fawzi Mahboub, Mourad Djebli
Abstract:
The expansion mechanism of a partially ionized plasma produced by laser interaction with solid target (copper) is studied. For this purpose we use a hydrodynamical model which includes a source term combined with Saha's equation. The obtained self-similar solution in the limit of quasi-neutrality shows that the expansion, at the earlier stage, is driven by the combination of thermal pressure and electrostatic potential. They are of the same magnitude. The initial ionized fraction and the temperature are the leading parameters of the expanding profiles,
Keywords: expansion, quasi-neutral, laser-ablated plasma, self- similar.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1312588 Calculation of Voided Slabs Rigidities
Authors: Gee-Cheol Kim, Joo-Won Kang
Abstract:
A theoretical study of the rigidities of slabs with circular voids oriented in the longitudinal and in the transverse direction is discussed. Equations are presented for predicting the bending and torsional rigidities of the voided slabs. This paper summarizes the results of an extensive literature search and initial review of the current methods of analyzing voided slab. The various methods of calculating the equivalent plate parameters, which are necessary for two-dimensional analysis, are also reviewed. Static deflections on voided slabs are shown to be in good agreement with proposed equation.Keywords: voided slab, bending rigidity, torsional rigidity, orthotropic plate
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3868587 Effect of Implementation of Nonlinear Sequence Transformations on Power Series Expansion for a Class of Non-Linear Abel Equations
Authors: Javad Abdalkhani
Abstract:
Convergence of power series solutions for a class of non-linear Abel type equations, including an equation that arises in nonlinear cooling of semi-infinite rods, is very slow inside their small radius of convergence. Beyond that the corresponding power series are wildly divergent. Implementation of nonlinear sequence transformation allow effortless evaluation of these power series on very large intervals..Keywords: Nonlinear transformation, Abel Volterra Equations, Mathematica
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1310586 Estimating Reaction Rate Constants with Neural Networks
Authors: Benedek Kovacs, Janos Toth
Abstract:
Solutions are proposed for the central problem of estimating the reaction rate coefficients in homogeneous kinetics. The first is based upon the fact that the right hand side of a kinetic differential equation is linear in the rate constants, whereas the second one uses the technique of neural networks. This second one is discussed deeply and its advantages, disadvantages and conditions of applicability are analyzed in the mirror of the first one. Numerical analysis carried out on practical models using simulated data, and our programs written in Mathematica.
Keywords: Neural networks, parameter estimation, linear regression, kinetic models, reaction rate coefficients.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2001585 A Robust LS-SVM Regression
Authors: József Valyon, Gábor Horváth
Abstract:
In comparison to the original SVM, which involves a quadratic programming task; LS–SVM simplifies the required computation, but unfortunately the sparseness of standard SVM is lost. Another problem is that LS-SVM is only optimal if the training samples are corrupted by Gaussian noise. In Least Squares SVM (LS–SVM), the nonlinear solution is obtained, by first mapping the input vector to a high dimensional kernel space in a nonlinear fashion, where the solution is calculated from a linear equation set. In this paper a geometric view of the kernel space is introduced, which enables us to develop a new formulation to achieve a sparse and robust estimate.Keywords: Support Vector Machines, Least Squares SupportVector Machines, Regression, Sparse approximation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2066584 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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2438