Application Of TDABC Method In AH Company Of Small And Medium-sized Logistics Enterprises

In recent years,China's third-party logistics market has been greatly developed.Small and medium-sized logistics companies have also had more room for development,but they are also facing more fierce competition.On the one hand,the price factor is the first factor when customers choose the services provided by the third-party logistics companies;on the other hand,as the logistics market is widely optimistic,the competition among the third-party logistics companies is becoming increasingly fierce,especially among small and medium-sized logistics enterprises..China's small and medium-sized third-party logistics companies must establish a cost accounting system that suits their own characteristics according to the current situation in order to stand firm in the fierce competition and gradually grow.This paper aims to provide scientific and practical tools for the cost accounting of small and medium-sized logistics companies and provide support for the cost management of small and medium-sized logistics companies.The article first introduced the concept of logistics costs and the status of accounting for the costs of third-party logistics companies.It summarized the concepts and accounting principles of ABC method and TDABC method,compared the ABC method and TDABC method,and explained the TDABC method.The advantage lies.This article studies the small and medium-sized logistics companies such as AH Logistics,analyzes the current status of cost accounting and existing problems in AH,and designs the application of TDABC method in cost accounting of AH,and applies the effectiveness of the TDABC method.Compare with the result of traditional cost method and the result of ABC method.It is proved that the application of the TDABC method is unreasonable in the allocation standards that can solve the company's indirect expenses.The current method is difficult to reflect the idle status of the company's resources and the company's cost is lack of effective management.It embodies the effectiveness of TDABC method in cost accounting of AH company and its value in cost management.It also provides reference and reference for cost accounting and management of other small and medium-sized third-party logistics companies.Then,it is the conclusion of this paper that the TDABC method has certain feasibility in the application of company cost accounting.It can open up new ideas for the cost management of third-party logistics companies.Finally,it is the outlook section of this article that the TDABC method has improved the accuracy of relevant cost information because of the analysis of idle capacity.