Logistics Acitvity Cost Accounting Research Of SMEs Based On Cloud ERP And TDABC

Logistics cost is an important factor to consider for the enterprise to reduce the costs and increase the profit. With the rapid development of logistics industry, logistics cost accounting has been paid a lot of attention, many enter prises are facing a series of problems in the process of logistics cost accounting, especially for the small and medium-sized enterprises(SMEs). Due to limited capital and size, it is not enough for the logi stics cost accounting and m anagement work that is carried out currently, and there are still a lot of problems. T he research of this dissertation considers the SMEs' logistics cost accounting based on the cloud ERP and Time Driven Activity Based-on Cost(T DABC) as the theme, and doe s a confirmatory analysis for the SMEs' logistics cost on the basis of logistics cost accounting model. The main achievements of thi s thesi s are as followed :1. Based on the definition of SME s and logistics cost, we analyze the current management situation of SMEs' logistics cost, and put forward the corresponding improvement strategy according to the problems, lay a good foundation for the SMEs' logistics cost accounting.2. T he perfect combination of TDABC and cloud ERP, compl ete the role of ERP in logistics and i mprove the applicability of cloud services. T he direct influence of their integration in t he field of logistics is reducing the logi stics cost, and improve the social benefits of enterprise's logistics greatly.3. T DABC not only can calculate the time and cost taken by each activity, but also can calculate the using efficiency of time and cost. T herefore, using this method not only can carry out the accurate accounting for SMEs' logistics cost, also can calculate the number of employees need to adj ust, which benefits the manager to do management deci sions and makes a very good bedding for finding a foothold in the fierce market competition.The research of this dissertation provides certain references and academic values for the l ogistics cost accou nting and management of SME s, and it will have beneficial social and economic meaning for the development of SM Es.