The Third Party Logistics Cost Accounting And Cost Management Research

With the development of global economy, the third party logistics industry is growing gradually and is now playing an important role in the development of the national economy. However, due to its late development, the third party logistics enterprises also have many problems, especially in the fields of cost accounting, logistics cost control disorders. Logistics cost control is directly related to the third party logistics enterprise’s profit, so how to reduce logistics cost effectively, and increase corporate profits become the core content of the third party logistics enterprise logistics management. Therefore, it is necessary to find out the ways to logistics cost management and control from the concept of modern logistics cost management.Based on the theory of logistics cost management, accounting and operations research, this paper analyzes the current situation of third party logistics, cold chain logistics, as well as the status quo of third party logistics cost accounting and cost control. By using the homework cost method to set up a logistics enterprise cost accounting system, the paper tries to analyze the existing problems in the third party cold chain logistics of Bright Dairy Company, and solve the problems of the enterprise cost control and cost accounting. The paper also intends to find a way to control and overcome the disadvantage of traditional cost accounting method through the third party logistics transportation cost in business operation, and adopts a more scientific method to establish a suitable system for third party logistics enterprise cost accounting and solve the problems in enterprise cost control and accounting.Combined logistics cost accounting with control and based on the reality of the third party logistics enterprise, the paper makes a research and analyzes the third party logistics’ cost accounting and control based on the path optimization and homework cost method, and tries to provides effective information resources and the suggestion for the third party logistics enterprise cost accounting system of Bright Dairy.