Logistics Cost Analysis And Control Of Third-party Logistics Enterprise Based On TD-ABC

Compared with the developed countries, the cost of third-party logistics enterprises in China is much higher. At the same time, the management level and method of logistics cost lags behind in China. At present, the accounting of logistics cost accounting has not been unified caliber and accounting standard. The calculation results can’t reflect clearly the problems appeared in the logistics cost management and can’t provide accurate cost information for cost control. These reasons lead the effect of cost control to poor. Therefore, how to build a high efficient logistics cost accounting and control system has become an urgent problem to solve for third party logistics enterprises.Firstly, Combining the reference of logistic cost and the current situation of third party logistics enterprise cost accounting, this article summarizes the present problems of third party logistics enterprise cost accounting in our country. In order to solve these problems, this thesis presents Time Driven Activity-Based Costing (TD-ABC) in line with the third party logistics enterprise cost.Secondly, this article expounds the basic principle and process of TD-ABC and builds the TD-ABC accounting system in accordance with the approach of time driven resource to assign cost. Furthermore, it draws up the basic steps of application of TD-ABC in third party logistics enterprise and introduces the case to account and analysis of logistics cost.Finally, Embarking from the logistics chain and value chain and combining the influence factors of logistics cost and control principles, this article builds a comprehensive logistics cost control system. More importantly, this thesis puts forward the cost control through whole logistics process and system. And it confirms the cost control point and studies the implementation of the operation cost control. In the end, this thesis puts forward some reasonable suggestions combining examples.