Cost Accounting Method Of Third-party Logistics Company Based On Activity-based Costing

With the acceleration of economic globalization and market competition intensifies, the logistics has been contacted with the survival and development strategies of company closely. And the commercial value of logistics has been recognized and used widely. Third-party logistics company, which also known as contract logistics contract (Contract Logistics), is a company of logistics agent service which produced along with the development of logistics. And the service can be provided to customers with the contract as binding and serialization, personalization, information by the company. However, with the development of logistics enterprises in China, the company also will highlight the issue of costing.At present, the traditional cost accounting methods are widely used in the logistics company, the purpose of which is to identify the logistics costs incurred in the course. However, It is the problem that if traditional costing methods is adopted on the third-party logistics company, which can be caused unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low-quality management of costs. Thus, the true cost consumption of all aspects of company is not reflected by the accounting of the costs, which will give wrong decision-making information to decision-makers.Faced on the problem, the Activity-Based Costing (ABC) is used to solve in the third-party logistics enterprises. Through the analysis of incurred costs on logistics dynamic confederation, and the related theory and research status of ABC is combined to demonstrate the necessity and feasibility which is about cost accounting method of third-party logistics enterprises based on ABC. The activity-costing model which was mainly made of transport, storage, and management was constructed. Then the model is used in a specific example-the Yunnan Tengyun logistics companies. And the costing system based on ABC is developed for the company. As a result, through the implementation of the instance, the model is proved effective and practical.The third-party logistics company is more efficient than before, and better product choices which about product costing is provided based on labor. Meanwhile, the reference of cost accounting is provided for third-party logistics compapanies.