Study On Third Party Logistics Cost Accounting Under Activity-based Costing

Domestic TPL enterprises have been increasing rapidly with economic prosperity. TPL can not only reduce the cost of the enterprise logistics but also improve the competitive ability of enterprise in the new economic conditions, they play a enormous role in improving the overall quality of the national economy and the capacity of resisting the crisis,they affects social and economic development more profoundly. But the management of TPL enterprises can not have a perfect system that can't conform its own rapid development in our country, it faces many challenges and becomes a big problem that influences the business development and internal management of the TPL enterprises. It affects the cooperation the TPL enterprises with the production enterprises seriously and restrains the market expanding, it affects the effect of organizing and optimizing the resources in company and becomes one of bottlenecks which affects the development of the TPL enterprises in out country, and it is a problem that must be solved urgently. So the TPL enterprises request exploration and application of effective costing method urgently.ABC has been used in foreign TPL enterprises in long time and relatively widespread, But less in studies and literature of how to accounting the TPL enterprises' cost. Domestic studies made outstanding contributions, But less in studies and literature of how to accounting the TPL enterprises'cost, how to make the cost accounting model and how to use the cost information to operation decision. This article is on the basis of absorbing the research and practical experience; it follows the basic principle of the ABC and the characteristics of the TPL enterprises. The purpose of this article is analyzing how to use the ABC to the costing of the TPL and establish the model of the TPL to make up for the inadequate.This article adopts the research method that the canonical research is main and the instantial research is assistant, establishes the foundation for setting up the costing model of the TPL. Introduce the correlative concept and theory of TPL and ABC, analyze the status quo of TPL enterprises' costing, point out the existing problems that TPL enterprises using traditional costing method, analyze the necessity and practicability of using ABC in TPL enterprises'cost accounting. Research ABC that how to be used in logistics enterprises according to its implementation, build up the model and take example for explaining the implementation of TPL enterprises' costing by using the method of researching cases. Finally point out the attention and safeguard measures of model to provide advising and security for its implementation.There are great advantages and necessary that ABC is used in the costing of TPL enterprises, it accords with the need of the TPL enterprises' development, and it also can solve the problem of pricing the TPL enterprises' service hardly. In addition, it is based on activity, it can not only combine the operating characteristics of TPL enterprises well, but also be able to overcome the bug of traditional costing method, relieve the questions of existing logistics costing, and provide theoretical support and implementary possibility for logistics costing. In conclusion, ABC is introduced into the costing of TPL enterprises can help the enterprises to adapt the modern management better, enhance the ability of competitive advantage, and supply better service for business decisions.