The Accounting System Design Of Logistics Cost In Third-party Logistics Enterprise Based On TDABC

With the reform of economic system, the environment of enterprises has changed a lot. The management of enterprises has changed from extensive to intensive and cost management has been increasingly get attention. For third-party logistics enterprises being the new enterprises, the rapid development of the market economy not only pioneers more broad space for their development, but also creates a more competitive environment. Therefore, if third-party logistics enterprises want to get more advances, a cost accounting system suitable for their business seems requisite so as to control cost and improve economic performance.The paper first summarizes a lot of the domestic and foreign literature, and analyzes the related concept and basic theory including TPL, logistics cost, ABC and TDABC. It is found that TDAB has more advantages than ABC in calculating logistics cost. TDAB opens up an academic frontier for researches on calculating logistics cost.On the basis of literature review, the paper analyzes TPL enterprise's main business and redefines the structure and influencing factors of logistics cost in the TPL enterprise. In order to scientifically complete logistics cost accounting, the paper determines four measure standards about the choice of logistics cost accounting method. Through comparing ABC and TDABC, it is found that the advantages of TDABC meet measure standards. Therefore, TDABC is a preferred logistics cost accounting method in TPL enterprises.Based on TDABC the applicability of logistics cost accounting in TPL enterprises, this paper designed logistics cost accounting system and determines the specific accounting steps. Firstly, logistics cost accounting elements are defined. The accounting object, time and scope of logistics cost are included. Secondly, the logistics departments and activities are determined. The paper divides each activity into several subtasks, which breaks the traditional division mode in ABC. Thirdly, the unit cost per resource pool is calculated in the department. Fourthly, the time each activity consumed is estimated. The core of the accounting system is constructing time equation with time drivers to determine the time. Fifthly, logistics cost accounting model about TPL enterprises is built. Finally, a specific case was discussed on the cost system, and the management decisions are provided.