Design On Cost Accounting System Of Third Party Logistics Enterprise

The living environment is complicated because of increasing global economic integration. In order to be able to integrate their own resources and focus on the development of their own advantages, many companies have chosen to outsource logistics links. This is not only to enhance their core competitiveness, but also motivate a number of third-party logistics enterprises whose main business is logistics services. Since the beginning of the new century, with the rapid development of China’s economic, logistics service industry has been rapidly developed. But due to the vicious competition within the industry, as well as the order of the market is not standardized, it is requiring enterprises to overcome adverse external conditions, and seek the way to improve core competitiveness.China’s economic prosperity led to the development of third-party logistics companies, third-party logistics not only can reduce the social logistics costs, improve the competitiveness of enterprises in the new economic conditions, and improve the overall quality of the national economy, they are more and more profound impact on the socio-economic development. However, the management of the cost of third-party logistics enterprises in China did not form a complete system, logistics cost management ideas and methods still stick to the traditional idea, and it has to face many challenges with the rapid development of the enterprises, a third-party logistics enterprise business expand and the internal management is a major problem. It seriously affected the cooperation of our third-party logistics enterprises and production enterprises which restricts the expansion of the market, become one of the bottlenecks of the development of third-party logistics enterprises in China. So the exploration and application of effective cost accounting method is the requirement of third-party logistics enterprises.This paper is divided into six parts, the first part is an introduction elaborate theoretical and practical significance of the third-party logistics enterprises costing background and research; the second part is divided into the analysis of the cost of third-party logistics and activity-based costing theory, expounded the concept of third-party logistics and logistics costs, and analysis of their development and the face of the theory of change; the third part is the status quo of our current third-party logistics enterprises costing analysis, activity-based costing meet the degree of the logistics cost accounting analysis; the fourth part is the establishment of third-party logistics cost accounting system, this part is the focus of this article; the fifth part is the analysis of the case, combined with practical in-depth study of the processes through simulation analysis of the case of the ZY logistics company in Sichuan; the sixth part is conclusion of the research, this part of the system application prospects elaborate and put forward the conclusions of this study, to do the detailed description of the innovation of the research and still need to be improved.The research method is case research just about setting up the foundation for the establishment of the third-party logistics companies. Third-party logistics enterprises and activity-based costing concepts are introduced standardize research methods to analyze the status of third-party logistics enterprises costing, it pointed out that the third-party logistics enterprises using traditional cost accounting methods exist many problems, analysis of the first party logistics enterprise costing the necessity and feasibility of activity-based costing. Finally, by the method of inductive analysis pointed out that the third-party logistics enterprise costing issues and protection measures should be noted that the introduction of activity-based costing, provide guidance and protection for its smooth implementation.