Cost Accounting And Management Transformation Of Third Party Logistics Company Under The Activity-Based Costing

At present,the third party logistics is still at its developing stage in our country,most of the third party logistics enterprises found they were perplexed by some problems,such as inaccurate logistics cost accounting, inappropriate logistics cost control and difficulty of enterprise's management. The defects of traditional cost calculating method have been exposed obviously in the cost management of the third- party logistics enterprise. However,the traditional cost accounting method has connatural limitations,so the cost accounting and management not only is the bottle neck of the market development,but also is the sticking point of the effective operation management, decision-making and optimized resource collocation.With this urgent need,a new accounting method—ABC(Activity-Based Costing)comes into being.It can not only accurately calculate the cost of complex products, but also makes the logistics enterprise management deep into the activity level, because this method takes the activity cost as its calculation object.Therefore, ABC becomes an effective method for the third-party logistics enterprise to reduce the inaccuracy of the traditional accounting.This paper systematically analyzes the coposition and the characteristics of the logistics enerprise's cost.Besides, it also makes some coparisons between ABC and the traditional accounting method.With the indirect cost accounting for the majority of the whole cost, the traditional accounting method are always inaccurate while it is used to calculate the indirect cost. However, ABC can calculate the cost of the complex product precisely,because its principle is that product consumes the activity and the activity consumes the resource.Based on the systemacially analysis of the third-party logiscis enterprise's cost and ABC, this paper brings ABC into the thrid-party logistics enterprises and establishs the costing model of the third-party logistics enterprise's cost accounting.They are basic principle accounting model, practical cost accounting model and the corresponding distribution model.This paper establishes the logistics cost control model based on the activity analysis, which makes the cost information of the logisctics enterprise can be accounted accurately and be controlled appropriately.Because of this, the enterprise managers will have effective information to manage their organizations.Besides the above analysis, this paper also explores the reorganizition of the logistics enterprise's management flow, and it also gives strategic choice for the third-party logistic enterprise to manage its organization. A logistics limited company in Sichuan is analyzed as an object, and its product cost is be calculated by the practical cost accounting model.Then, this paper establishs the cost control model and evaluate the establised model at last, which will offer the third-party logistics enterprise some theoretical reference.