Research On The Cost Control In The HT-Logistics Company Based On The TD-ABC

In the twenty-first Century,the logistics industry is booming,and gradually penetrate into people's daily life.Many logistics companies play an increasingly important role in promoting economic and social development,such as springing up and growing rapidly.But on the whole,many logistics enterprises in our country are still in the situation of small scale,single function and weak competitiveness,and there is a big gap between the third party logistics enterprises in the modern sense.It is an important way to improve the management level and competitive ability that strengthen the cost accounting and cost control of logistics enterprises,and it is also an important problem to be solved urgently.it becomes an important topic of theoretical research and practice in logistics enterprise cost accounting and control.This paper focuses on the application of time driven activity based costing in small and medium sized logistics enterprises.The paper first elaborates the related theory of logistics cost control,this paper think the time driven ABC is easy to establish and maintain the operation model and application;more accurate cost accounting,observe the results,more suitable for flexible operation and more convenient through the comparison of ABC and TDABC two cost accounting method.Secondly,on the basis of a brief introduction of the HT logistics company,the analysis of its logistics cost composition and characteristics,this paper focuses on the analysis of the logistics cost management status and existing problems,mainly in that the unused logistics operations of spare capacity the traditional accounting method can not fully reveal: the lack of cost budget and comprehensive standards;it is not perfect cost control and management system and lack of enforcement etc..On this basis,the necessity and applicability of HT logistics company using time driven activity-based costing method in cost accounting and control are analyzed,focusing on analysis of the application of time driven activity-based costing in logistics company HT.The use of cost data of the company,accounting process and steps of time driven ABC were introduced,and by comparison with the activity-based costing process and results,reveals the advantages of time driven ABC and effect on improving the level of cost accounting and control of the company.Finally,we put forward the relevant countermeasures and suggestions to promote the cost management and control of HT logistics company's reasonable cost budget and standard from the full use of idle capacity,promote the standardization operation Department,strengthen the construction of information.