Research On The Application Of TDABC In JY Logistics Company

Since the beginning of the 21 st century,China's economy has developed rapidly,and people's consumption levels have risen rapidly,driving the rapid development of various industries.Among them,the scope of business of logistics companies has been continuously expanded,and the level of logistics management has been increasing.In the logistics company's logistics cost accounting process,the traditional cost accounting methods and traditional operating cost accounting methods can't meet the needs of the rapid development of the logistics company.Based on this,logistics companies need to improve the traditional cost accounting methods,and introduce time-driven activity costing(TDABC)to achieve effective management of the company's costs.Based on the theory of activity-based costing,TDABC theory and TDABC's third-party logistics cost accounting model,this article studies the status quo of cost accounting of third-party logistics companies and the status quo of TDABC research from different angles at home and abroad,and makes a feasibility based on the current situation of JY Logistics.Based on the analysis,a TDABC-based cost accounting system that helps JY Logistics accurately calculate costs was constructed.The paper analyzes the current cost accounting status of JY Logistics,and finds that the traditional cost-accounting method used by JY Logistics Company lacks flexibility and leads to an increase in company expenses,no consideration of idle capacity and time consumption,and cost accounting object refinement.Insufficiency such as poor sex,can't meet the needs of the company's rapid development.In view of the insufficiency of the traditional activity-based costing method of JY Logistics,the company selected the cost incurred in the process of providing transportation services for the three transportation lines “Qingdao to Guangzhou”,“Qingdao to Weifang”,and “Qingdao to Rizhao”,through TDABC.The application of the cost accounting model calculates the cost of JY Logistics' three transportation lines to provide transportation services,identifies idle production capacity and bottlenecks,and manages and optimizes them.While analyzing the application of TDABC in JY Logistics,it also summarizes the successful application of TDABC in JY Logistics.The logistics industry companies that TDABC adapts to are different.It is necessary to further study the application of TDABC in various companies.It is expected that it can play an indelible role for the logistics company to accurately perform costing.