Study On Logistics Cost Accounting And Control Of F Company Based On TDABC

With the increasingly fierce competition in the market,the profit space of enterprises is getting smaller and smaller,and obtaining more profits by reducing costs has become a competitive strategy for many companies.The logistics cost as a source of "third profit" has become an important part of the company’s cost reduction,and it is also one of the key issues for research in the industry and academia.This paper takes F company as the research object,uses the literature research method,the field investigation method and the quantitative analysis method to study the logistics cost accounting and control problem,hopes to provide the enterprise with the appropriate logistics cost accounting method and the logistics cost control strategy through the research..First of all,this article summarizes the research status of logistics cost accounting and control,lays a foundation for this study,and introduces related theories and methods involved in the research.Secondly,on the basis of investigating the accounting and control status of F company’s logistics cost,it analyzes the problems of the company in logistic cost accounting and control,According to the theory and application conditions of Time-Driven Activity Based Costing(TDABC)and the current actual operating conditions of the company,the feasibility of the method applied in the company is verified.Thirdly,the TDABC method was used to calculate the logistics costs of F’s operation centers in 2017,and according to the accounting results,the total logistics cost and capacity utilization were analyzed.Finally,using the company’s annual logistics costs and capacity utilization and other related data,the use of the principle of triangular fuzzy numbers to the operational efficiency of each operation center is fuzzified,the logistics cost control program for each operation center is determined,In addition,a reference table for logistics cost control plans has been drawn up to propose specific measures for the control of logistics costs for each operation center from the perspective of resource allocation and job optimization.The research conclusion has certain reference value for F company’s logistics costaccounting and control optimization.