Logistics Cost Accounting Study On Time-Driven Activity-based Costing

The boom of e-commerce has led to the rapid development of the logistics industry.The number of enterprises has increased rapidly and the size of the company has grown.Logistics companies get the new development opportunities under the transformation of the economy,they also deal with more complex and fierce industry competition:on the one hand,the war of logistics price begins,the price becomes the first element for the customers;On the other hand,the competition in the logistics industry has been further intensified by the great number of enterprises.In order to get a competitive advantage in the "army" of the logistics companies,logistics enterprises must strengthen their control on cost and gradually improve the cost accounting system.H logistics company has used traditional costing to calculate the logistics cost,but in the implementation of this method,we found many problems and this method are not suitable for new changes of the logistics industry and the characteristics of H company.So H company urgently needs the new logistics cost accounting methods which is suitable for enterprise characteristic and is implemented well,in order to achieve the purpose of reduce logistics cost and improve profit margins.This thesis firstly searches and carefully study the domestic and foreign literature,reviews the theory research and practical application conditions of the logistics cost accounting methods and Time-Driven Activity-based Costing;Through analyzing the current situation of logistics cost accounting,many problems existing in the cost calculation of H company are found.According to the problem of H company and the advantage of Time-Driven Activity-based Costing,Time-Driven Activity-based Costing start to be used in H company and is verified the feasibility that this method is more suitable for the cost characteristics of H company;And then a suitable logistics cost calculation model of H company is designed and is used to account logistics cost of H company.And logistics cost was analyzed and the guidance for cost management in H company is put forward.Compared the logistics cost of Time-Driven Activity-based Costing accounting with the logistics cost of Activity-based Costing accounting,the effect of the Time-Driven Activity-based Costing is fully affirmed.The spare capacity and actual production capacity is analyzed to provide some suggestions for the reasonable utilization of the capacity of the H company.Based on calculation results,the bottleneck operation of customer service operations is optimized,the relationship of Time-Driven Activity-based and enterprise resource planning is strengthened,which will help H company to improve overall operating efficiency and optimize the logistics process and keep the long competitiveness of H logistics enterprise.