Research On Third Party Logistic Enterprise Cost Accounting And Control Based On Activity-based Costing

At present, the modern logistics industry in our country is in the development stage, some thirdparty logistics enterprise as the logistics service providers, is being troubled by the logistics costaccounting distortion, the adverse logistics cost control and difficult enterprise organizationmanagement. The activity-based costing not only can accurately calculate the complex product cost,but also can calculate the work cost, which makes the logistics enterprises can be cost managementlevel into the activity-based, overcome the inherent defects of the logistics cost accounting in thetraditional cost method. Therefore, the third party logistics enterprise use activity-based costing toaccount logistics costing and to control costing, then to provide effective information for theenterprise's management. It is an effective method to solve the logistics enterprise cost accountingdistortion in the traditional accounting.Based on modern logistics management and accounting subjects, this paper analyses thelogistics enterprise costing structure and characteristics systematically, and points out that theconcept of activity-based costing, principle and general accounting procedures, then analyses andcompares with the traditional cost method. Based on the applicability analysis of the activity-basedcosting used in the logistics enterprises, makes the activity-based costing into the third partylogistics enterprises, drawing the third party logistics enterprise practical accounting model and thecorresponding distribution model. At the same time to build to the logistics cost control model ofactivity-based, making the cost information can be accurate accounting and controlled, providingthe effective information for the enterprise management decision. A logistics limited company asanalyzed object, using practical accounting model to calculate the cost of the logistics serviceproduct. Through establish the cost control model to analyze the value chain, finding theappropriate method for cost control as the conclusion. In this paper, through makes a series ofresearch with a view to provide theoretical basis and reference models for the third party logisticscompanies.