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

With the entry of WTO and the establishment of market economy, the environment both inside and outside of survival and development of the enterprises has changed a lot. The management of enterprises has changed from extensive to intensive and cost management is the core in this change. Cost information is the key factor and precondition in the management and decision of enterprises.TPL being the new enterprises are in developing stage, and they are all facing the problem of lack of funds and high cost in operation. If they want to get more advance and longer development, a cost accounting system suitable for their business to control cost and expense seems requisite.The paper is on the premise that to solve the faults in the systems of cost accounting aim at the management of the logistics enterprises, this paper brings the Activity-Based Costing into cost accounting practice in order to probe into a new method to reinforce cost control and raise economic benefit in the logistics enterprises, meanwhile it also perfects cost control theory in the logistics enterprises.This paper first introduces the theory of logistics, logistics cost, Activity-Based Costing. Then according to the analysis of the situation of the cost accounting, found out the faults of tradition accounting method, puts forward the necessity and feasibility on the application of Activity-Based Costing, and on the bases of above, it constructs activity cost control model. At last expatiate on the limitation of logistics Activity-Based Costing, and put forward some suggestions to improve the logistics Activity-Based Cost accounting.