Research On Logistics Cost Accounting System Of HD Company Based On Activity-Based Costing

In recent years,the development of society,logistics also in people's daily life and business operations,and so on the role of more and more important,which led to the increase of logistics business and the rise and expansion of logistics enterprises,resulting in the increase of total social logistics.But,another aspect we should also see,logistics cost and logistics business will also increase.Therefore,controlling logistics cost becomes the key of logistics enterprise in the market competition.At present,however,there are still some deficiencies in cost accounting in logistics enterprises in our country.The cost accounting methods are not reasonable and the cost accounting system is not standardized and uniform,which leads to the lack of strong data support.Therefore,using a more reasonable,effective and standardized method of logistics cost accounting and constructing a set of logistics cost accounting system become the urgent requirements.Based on this,this paper will introduce the activity-based costing for HD company,apply the activity-based costing to the whole process of HD company cost accounting,and construct a set of activity-based costing system for logistics enterprise,in order to provide theoretical and decision support for the cost accounting and control of logistics enterprise.Taking logistics company as the research object,this paper designs cost accounting system of logistics company based on combing the literature of cost composition,characteristics and cost accounting methods of logistics enterprise and drawing on the practice of cost accounting of logistics enterprise at home and abroad,and combining with the practice of logistics enterprise,according to the principles of strategic orientation,technology and economy.The purpose of this system is to pursue the maximum value of the enterprise,including the design of the cost accounting program system and the accounting table system.In the program systemdesign,the program system of cost accounting system for logistics enterprises is established by identifying resources,operation centers,operation cost banks,operation motivation,resource motivation,etc..In the accounting system design,through the design of vouchers,accounts,accounting entries,preparation of reports,and so on,through these two aspects to make the logistics cost accounting system design more comprehensive;Finally,the operating data of HD logistics company in 2017 are selected to simulate and apply the cost accounting of logistics enterprises,and the application safeguard measures of this system are put forward from three aspects: the application of reasonable positioning of the operation cost method,the emphasis and support of enterprise management on the application of the operation cost method,and the improvement of the level of employees.