Third-party Logistics Enterprise Cost Management Based On TDABC

In recent years, along with the social awareness of the importance of logistics for thedeepening of China’s third-party logistics market has been greatly developed, third-partylogistics companies also have more room for development, but also facing more intensecompetition. On the one hand, customers in the selection of third-party logistics companyproviding the service, often give priority to price, ie the price factor is the first element; theother hand, due to the logistics market is widely favored to enter the field of logisticsenterprises, more and more first party logistics enterprises increasingly fierce competition,according to WTO regulations, from December2005, China’s logistics industry abolish theprotection policy (except for postal franchise), foreign logistics giant inroads into thedomestic logistics market, further exacerbating the logistics market competition. Ourthird-party logistics enterprises must establish cost accounting system for their owncharacteristics, reduce costs, improve economic efficiency, in order to gain a firm footholdin the fierce market competition, grow and develop. In view of this, this paper attempts tofind a suitable third party logistics cost accounting and management methods to improve thelevel of third-party logistics enterprise cost management, and promote the development ofthird-party logistics industrIn this paper, theoretical research methodology combines empirical analysis, firstintroduced the concept of third party logistics related cost management, analysis of thestructure, features and third party logistics cost accounting methods, and that the traditionalcost accounting methods are not suitable for third-party logistics companies because thethird-party logistics companies with less direct costs, and service offerings are diverse, andlarge differences in characteristics, while ABC method because the actual operability is notstrong nor appropriate, therefore, we propose the ABC method can be used to improve moresuitable Third-party logistics cost method for improving the properties of TDABC third partylogistics cost accounting and management tools; then, detailing the principles TDABCapproach and build a general model of the third-party logistics enterprise applicationsTDABC logistics cost accounting; Guangdong N empirical analysis of the transport company, for example, to verify the validity and value TDABC on third-party logistics companies inthe cost accounting cost management, which improve the cost of third-party logisticsenterprise management level has a certain significance; Finally, this paper summarizes,pointing out the problems and future research directions。...