Research On The Application Of Time Driven Activity-based Costing Method In Y Express Corporation

Since the 21st century,with the development of computer and e-commerce,China's logistics industry has also been further improved.People have regarded the logistics industry as a pillar industry of economic development and a new economic growth point.In the case that the market competition has been increased and the price has become the primary choice of customers,The cost management of the logistics industry is becoming more and more important.However,the current accounting standards hasn' t make clear provisions about the concept and accounting of logistics costs.Many logistics enterprises calculate the cost of logistics based on the experience of financial staff,which lead to the confusion of cost accounting of logistics enterprises,is not conducive to the enterprise management and improvement of efficiency,and affects the overall development of logistics industry.This paper chooses a third party logistics company named“Y Express" as the research object.These problems can be found by analyzing the current situation of its cost accounting:Y express lack a complete cost accounting system,the concept of logistics costs is unclear,cost accounting is confusion,inaccurate,and the cost responsibility is not clear,which can not provide the support for the management decision of enterprise.In view of the above problems in the cost accounting of Y Express,this paper do research on the applicability of time-driven activity-based costing method by analyzing the principle and scheme of time-driven activity-based costing method,the logistics environment of Y Express Company and the conditions of implementing time-driven activity-based costing method.,then use the time-driven activity-based costing method to design an accounting program of logistics costs for Y Express company and analyze the accounting results.At the same time,it puts forward safeguard measures for the smooth implementation of the plan.The research of this paper not only improves the cost accounting system of Y Express Company,improves the current poor situation of the company's logistics cost accounting,and provides support for the service pricing and production management of the company,but also has a good reference value about how to use the time-driven activity-based costing method to calculate the cost in logistics industry.