Research On Logistics Cost Accounting And Control Of D Company Based On Time-Driven Activity-Based Costing

In recent years,with the vigorous development of e-commerce and the advent of the information age,the logistics industry has ushered in an opportunity for development.Third-party logistics has developing rapidly.More and more traditional logistics enterprises are transfor ming to the third-party logistics,which caused the fierce competition within the industry.Price advantage is the most important factor in the market competition to be invincible.In order to survive in the fierce market competition and maintain sustainable development,third-party logistics enterprises need to carry out cost accounting and cost control through scientific management methods.Logistics industry belongs to service industry,compared with the manufacturing industry,the indirect costs of which accounts for a large proportion.Therefore,cost accounting method should be different from manufacturing industry.Time Driven Activity-Based Costing is an accounting method that has appeared in recent years.It has been impro-ved on the basis of traditional Activity-Based Costing.The model is simpler and easier to update and operate.Third party logistics enterprises can get more accurate and reasonable accounting results by using this method.On this basis,cost control is beneficial to managerial decisions and the rapid development of enterprises.Based on Time Driven Activity-Based Costing,this article calculates and controls the logistics cost of company D.Firstly,it elaborates the research background and significance of the paper,the research status at home and abroad,and related theories.Then it briefly introduces the background,organizational structure and operation of company D.After studying the current situation of logistics cost accounting and control in company D,it is found that there are some problems in company D,such as irrational accounting methods,incomplete cost control system,and weak awareness of staff cost control.After analyzing the applicability of Time Driven Activity-Based Costing in D company,this method is feasible and necessary.Combined with the operation process of company D,four operation centers and their sub operations are determined,and the cost accounting model under the Time Driven Activity-Based Costing method is established.Throug the method,the accurate accounting results are obtained.Establisheing a cost control model under the Time-Driven Activity-Based Costing method,It engaged in three aspects of pre-control,in-event control,and post-event control to control the logistics cost of company D.According to the results,it analyzes each operation and propose improvement measures,so as to achieve the purpose of effective management of corporate resources.Finally,the paper puts forward the guarantee measures of applying Time Driven Activity-Based Costing in company D.