Application Reserch On TD-ABC In SY Logistics Enterprise

In recent years,with the rapid development of the Internet economy led to the development of the logistics industry blowout,scale,the number of increasing,however,China’s logistics industry in the development process there are many management problems,such as costly consumption,high cost,Low profits and other constraints of the development of logistics enterprises,causing many troubled enterprises.Therefore,it is of great practical significance to reduce the cost of logistics,control the consumption of enterprises and help enterprises to improve the utilization rate of resources.Logistics operations have a greater flexibility and diversity,compared to other industries,the cost of indirect costs is relatively large,so the cost of accounting process is relatively complex.At present,although the activity-based costing method is widely used in our country,but the activity-based costing method is still not a good solution to the cost of logistics management costs,high cost,accounting confusion and other issues.The TDABC method proposed in this paper is an improved result based on the activity-based costing method,and then it is applied to SY logistics enterprises.In this paper,the current research background,research status and research significance of current logistics cost and time-driven activity-based costing are introduced.Secondly,the basic concepts of logistics cost,ABC and TDABC are expounded,and the activity-based costing method is compared with time-driven activity-based costing.Then,taking SY logistics enterprises as an example,this paper introduces the general situation of SY company and the present situation and existing problems of the company’s activity-based costing method,and analyzes the feasibility of time-driven activity-based costing in SY company.Finally,the time-driven activity-based costing method is used to design the accounting process of SY logistics enterprise,select relevant data,carry out cost accounting,and evaluate and analyze the effect of time-driven activity-based costing method,further proving that time-driven activity-based costing Law is more applicable to the cost of logistics enterprises accounting for the logistics industry is conducive to the management of idle capacity,is conducive to managers more clearly understand the cost of consumption,make scientific decisions,so as to help enterprises to control costs and reduce costs.At the same time,this paper aims to provide a reference for future time-driven activity-based costing and application.