The Third Party Logistics Based On TDABC Cost Accounting Research

Since the 21 st century,economic globalization and informatization have aggravated the uncertainty of the market economy.In order to respond to the rapid changes of the market more acutely,enterprises are constantly exploring new business strategies.Based on the theory of social division of labor,the third party logistics(TPL)breaks away from the role of "screw" in the supply chain,integrates logistics specialization and transforms "expert" to provide services for customers.With the national policy support,the rapid rise of the third-party logistics industry,but its cost management has always been in a "slow half beat" state,restricting the development of the third-party logistics industry.At present,there is no uniform cost accounting standard in China,so it is necessary to explore scientific and effective cost accounting methods to support logistics cost management.This paper takes many problems in the cost accounting management of the third party logistics enterprises at present as an opportunity,combs the development and current situation of the cost accounting management of the third party logistics at home and abroad by using theoretical research and case study,but the situation of the cost accounting management is not satisfactory.Traditional accounting methods fail to accurately match the indirect costs,which leads to the distortion of cost information.ABC activity-based costing method has been affirmed in theory.However,most of the third-party logistics enterprises are deterred by the large number of operation links,expensive resources input,time-consuming implementation process,and tedious follow-up updates.In order to alleviate this dilemma,according to the cost characteristics of the third party logistics enterprises,a general cost accounting model of the third party logistics enterprises is constructed according to the principle of TDABC cost method.The model is verified by the operation of specific case data.Based on the cost accounting characteristics of the model,idle capacity management,bottleneck operation optimization management and customer profitability are proposed.Capacity analysis embodies the effective support and practical value of TDABC cost method for cost management of third party logistics enterprises.It is hoped that this study can provide new ideas for improving the cost accounting and management level of the third party logistics and breaking the bottleneck of the development of the third party logistics enterprises.