Third-party Logistics Enterprise Costing Studies

At present, the cross-study between accounting and logistics subjects is quite weak. Accounting academe has little research on the issue of how to account the cost of logistics enterprises. Logistics management, the most favored subject in logistics academe and related books and discourses involve the issue of logistics cost accounting here or there dispersedly; moreover, they are only limited to qualitative knowledge on logistics cost accounting and management as well as traditional cost accounting mode. As for else, we have involved still nothing in the academe research and practice discussion on logistics cost accounting regarding to practical situation of logistics enterprises in China. In consideration of the Third Party logistics enterprises' features, this dissertation purposes to explore the issue of enterprise cost accounting , putting forward the cost accounting methods adaptive to logistics enterprises, so as to improve the information quality of logistics enterprise cost accounting needed by macro and micro decision-making layers.The dissertation tries to explore and propose to establish the cost accounting system and methods appropriate for Third Party logistics enterprises; macroscopically, it tries to establish logistics cost criterion and standardize logistics cost accounting regulations; microscopically, it emphasizes the optimization of enterprise self-management, and applies Activity-Based Cost to logistics industry. This dissertation attempts to specify and perfect accounting system, drive Chinese logistics industry to develop healthily, establish the cost accounting system adaptive to domestic logistics enterprises, and enable logistics accounting to match with logistics industry so as to accelerate their common development ultimately. This dissertation is finished in modern cost management mode - Activity-Based Cost; Activity-based cost accounting system is regarded as the optimized and most promising method to confirm and control logistics cost. Combined with the accounting mode feature of Activity-Based Cost, this dissertation proposes the accounting mode of Third Party Logistics Activity-Based Cost and accounting procedure with examples, meanwhile probes deeply into Activity-Based Cost's application in logistics enterprises.This dissertation includes six chapters:In Chapter 1, it explains the study background and motivation of this dissertationIn Chapter 2, it analyzes the current cost management in foreign logistics enterprises,and further analyzes the current logistics enterprise cost management, disadvantages and future developing trend in China.In Chapter 3, it makes more detailed explanation on logistics enterprise cost definition, classification and features.In Chapter 4, it introduces Activity-Based Cost concept and tries to explain Activity-Based Cost's high-efficiency, accuracy and adaptability, laying a good foundation for introducing Activity-Based Cost into our cost accounting system in later development.Chapter 5 is the core of this essay. In this chapter, it combines Activity-Based Cost with logistics enterprise cost accounting, and defines each activity involved in enterprise logistics system with Activity-Based Cost; confirms the resource involved in enterprise logistics system; confirms the momentum and distributes activity-based cost into products or services. All of these aim to calculate the cost reasonably.In Chapter 6, it concludes the thesis and introduces some remaining problems.Chen Yang (Accounting) Directed by Shao Riqing...