| The third-party logistics is to provide customers with personalized logistics services in the form of order contracts.The services involved are wide-ranging and diverse,and the cost is characterized by no inventory and high indirect costs.The traditional cost accounting method is not fully applicable to the cost accounting of third-party logistics companies,and the results obtained are either lacking in authenticity and accuracy.The activity-based costing method allocates indirect costs on a diversified distribution basis with “operational resource consumption,product consumption operation ”,and implements the operation of the product as a responsibility and control center to achieve accurate cost allocation and improve decision-making relevance of cost information.Expand the scope of cost services.Therefore,by attempting to refer to the activity-based costing method,the defects of the traditional cost method can be compensated for,and the purpose of optimizing the cost management of the third-party logistics enterprise is achieved.Based on the strategic goal of promoting third-party logistics enterprises to optimize cost management and realize the sustainable development of third-party logistics enterprises,this paper cites the basic viewpoints and methods of logistics cost theory and cost management theory,and analyzes the third-party logistics enterprises under traditional cost method.Defects in cost management.Through the research on the cost management of A logistics enterprise under the activity-based costing method,and comparing with the accounting results of the traditional cost method,the importance of the activity-based costing method in management decision-making and cost management is demonstrated.At the same time,the activity-based costing method is introduced.It can enable enterprises to continuously improve and optimize costs in all aspects of their operations,and achieve the goal of upgrading their core competitiveness.A number of suggestions are put forward for the unmeasured factors faced by A company to introduce the activity-based costingmethod.It can also provide some useful references for other third-party logistics enterprises to achieve comprehensive cost management and increase profits.The research results show that:(1)A logistics enterprise’s existing cost management has problems such as high indirect cost,inaccurate cost accounting,and lack of comprehensive cost management.The activity-based costing method helps A logistics enterprises to better carry out.Cost management;(2)Division of cost into each operation through activity-based costing,accurate to each link,distinguishing between value-added and non-value-added operations,rationally optimizing costs,providing guarantee for the scientific and rationality of cost information,real and effective cost The information helps A company to do logistics quotation management;(3)A company can make up for the defects of the current traditional cost method by introducing the activity-based costing method,obtain more real cost information,improve cost management efficiency,and help enterprises to further improve Product competitiveness and market competitiveness.Based on the above research,it summarizes the problems that should be paid attention to when implementing the activity-based costing method in the cost management process of A-logistics enterprises,and how to provide safeguard measures for the third-party logistics industry to introduce the activity-based costing method to improve the cost accounting and management decision-making. |
