Abstract: In order to improve the transparency of logistics cost information in distribution center, accurately identify bottleneck/inefficient operation and idle capacity, and find breakthroughs to reduce costs and increase efficiency, this paper, based on business process characteristics of logistics enterprises, analyzes cost allocation, bottleneck/inefficient operation identification and idle capacity for different levels of accounting objects, by considering comprehensively the time and space drivers, and constructing logistics cost control model of distribution center TDABC for idle capacity identification. At the same time, taking a distribution center in a city as an example, this paper uses the visual analysis of production capacity to identify idle production capacity, and verifies the effectiveness of the model built in this paper in promoting logistics enterprises to reduce costs and increase efficiency.