The Application Research On Time Driven Activity-Based Costing In The X Logistic Company

In recent years,with the rapid development of global science and information technology,international logistics industry is developing rapidly.While the rapid growth of the number of logistics enterprises in China,the growing scale,the logistics industry has become one of the hot emerging industries.The total cost of logistics in 2016 fell to less than 15% of GDP,although the value fell for four consecutive years,but this ratio is still higher than the world average.China's total cost of social logistics is high,the logistics business profit margins continue to be squeezed,the whole industry is facing the development of structural problems.As the basic industry to maintain the economic operation,high logistics costs not only weaken the company's competitiveness,but also not conducive to the transformation and upgrading of China's economy.Compared to other industries,flexibility and diversity of the logistics company's operational processes leads to a significant share of the overhead costs that can lead to a complex costing of the logistics business.At present,most of the logistics companies still use the traditional accounting methods,but in the application process there are many problems.TD-ABC is a more advanced cost accounting method,which meets the cost accounting characteristics of third-party logistics companies with high overhead costs,and can solve some problems in the process of accounting,finally we chose the TD-ABC as the method of logistics cost accounting.This article takes a third party logistics company-X logistics company as an example.First of all,from the current situation of the company's cost,analysis of the current cost accounting problems and compared to ABC,put forward the idea of introduction TD-ABC;Secondly,TD-ABC is used to account for the cost of A,B contracts in May 2016 and calculate the consumption of resources and capacity of each department.Again,by comparing TD-ABC and ABC,it is found that TD-ABC can effectively analyze the efficiency of the company's resource use.Finally,the countermeasures of cost control are expounded from two aspects: the optimization of bottleneck operation and the management of idle production capacity.This paper hopes to construct cost accounting system based on TD-ABC in X logistics company,providing effective reference for effective cost accounting and reduce logistics cost for case company and even other logistics companies.