Research On The Cost Control Of Third Party Logistics Enterprises Based On TDABC

In recent years,China's logistics industry has developed rapidly,The third party logistics is an important part of the logistics industry.To improve the overall operation quality of China's logistics industry and improve the overall development level of the logistics industry,we must ensure the healthy and rapid development of the third party logistics industry.How to improve the level of logistics cost management is one of the difficult problems that restrict the rapid development of the third party logistics enterprises.The cost of the third party logistics service as the research object,starting from the current problems existing in the cost management of the third party logistics enterprises,the main purpose of the research is to find out a new method of logistics cost control,to improve the level of cost management of third party logistics enterprises,and promote the development of third party logistics industry.This paper adopts the theoretical research combined with empirical analysis method.First of all,introduces the Activity-Based Costing theory and Time Driven Activity-Based Costing(TDABC)theory,through the comparison of activity-based costing(ABC)and TDABC between the advantages and disadvantages of the time driven activity-based cost method for third party logistics services to improve the cost accounting and management tools;and then analyzes the structure and characteristics of the third party logistics cost,points out that the traditional cost accounting method can not accurately reflect the cost of logistics services,must be more scientific and reasonable method(TDABC),to carry out logistics cost control;then,according to the TDABC principle,construct a general model of the third party logistics service cost accounting,put forward TDABC in customer management,management and operation optimization of spare capacity advantage;analyze cost utility comprehensively according to the cost-based evaluation method based on utility maximization.finally,apply a specific case to verify the TDABC in accounting The effectiveness of the third party logistics service cost and the cost control of the third party logistics enterprises can be effectively enhanced,and the optimization of the logistics cost control of the case company is also given.Based on the theory of TDABC and cost control process,this paper establishes a general model of cost control of the third-party logistics enterprises,which aims to promote the healthy and rapid development of the third logistics industry.At the same time,it has important research and practical value to improve the cost control of the third-party logistics enterprises in our country.