Research On Logistics Cost Accounting Of ZY Company Based On Time-driven Activity-based Costing

As the first and second sources of profit increasingly depleted,as the third profit source of the logistics enterprises in the market competition as an important weight,so companies have to explore how to control the cost of logistics.In the logistics cost control,the first problem is how to calculate the cost of logistics,accounting accuracy is directly related to the effectiveness of cost control decision-making.At present,there are three kinds of accounting methods,namely traditional cost method,activity cost method and time driving activity cost method,which are aimed at enterprise logistics cost accounting.The traditional cost accounting method is obvious,it will ignore the process of cost,but in accordance with the traditional practice of the cost of the process assumptions,according to a single standard to allocate the cost.Compared with the complexity of the logistics business itself,there is no way to correctly reflect the logistics business process.And then the operating cost of the law there are some shortcomings,making the use of business-based costing method is extremely lagging and careful.The main problem is that companies are very afraid of the high cost of operating costs.Because the cost of operating cost method is divided into two phases,the distribution process from resource cost allocation to logistics activity is very complicated.It is necessary to carry out detailed long-term investigation visit to the staff to obtain the required data,so it takes a lot of time and cost At the same time,it is assumed that due to the change of the operating environment,some logistics activities need to be added.The activity-based costing model,in order to reflect this activity,accurately compute the logistics cost and have to carry out the model renewal,which will also make the cost-Processing data into a geometric base growth,greatly increasing the application cost,which together led to some have been applied to the cost of the cost of the enterprise system to give up.And time-driven activity-based approach to the cumbersome problem of the program,put forward a solution.Resource motivation and job motivation process is its integration together,thus simplifying the logistics cost of the calculation process,this method has an advantage that is easy to promote.In this paper,ZY company as the research object,the use of literature research and comparative analysis,in the original traditional cost accounting method based on the analysis of the original cost accounting methods.Then,using the activity-based costing method and the time-driven activity-based costing method to calculate the logistics cost of ZY Company respectively.After comparison and analysis,it is found that time-driven activity-based costing can solve many problems in traditional logistics cost accounting The The second chapter is the related theory and literature review,systematically introduces and summarizes thelogistics cost,activity-based costing method,time-driven activity-based costing method,the paper introduces the research background,the method,the meaning and so on.The third chapter is the selection and calculation of the logistics cost accounting method of ZY Company,and introduces the current cost accounting method of the enterprise.On the basis of analyzing the current method,the author puts forward the method of logistics cost accounting of the company.In the fourth chapter,the paper introduces the application of activity-based costing and time-driven activity-based costing in ZY.On the basis of comparative analysis,it is found that time-driven activity-based costing is more suitable for ZY company.The fifth chapter is the conclusion and prospect.The author puts forward the prospect of large-scale application of time-driven activity-based costing method,and analyzes the problems that need attention in the application process.Time-driven activity-based costing is not used in our country,and this paper starts from the manufacturing enterprises,and also attempts to provide an effective way for the application of this method in Chinese enterprises.