The Application Research On Time Driven Activity-Based Costing In The A Logistic Company

Abstract:With the rapid development of logistics industry, how to reduce logistics costs and enhance their own competitiveness has become a majo-r problem for enterprises. Activity-based costing has been preliminarily applied in the cost management of logistics enterprises. However, are ma-ny problems. So, it is necessary to introduce the improved ABC throught into the cost accounting and management of logistics enterprises, which is of great significance to the effective management and control of logisti-s cost.Based on the principle of time driven activity-based costing, this im-proved cost accounting concept has been applied to the A logistics comp-any and the time driven activity-based cost accounting control system has been estabilished for the A logistics company. The paper firstly introduce-d the latest domestic and foreign research situation and the theories of A-BC and time driven activity-based costing, providing the theoretical basi-s for the subsequent paper. Then, the basic situation of the A logistics co-mpany has been described, as well as current situation of the use of activ-ity based costing and the existing problems in the company. Aiming at th-ese problems, the feasibility of the improved cost accounting has been an-alysed. The design of application of time driven activity-based costing in the A logistics company has been thought of, which contents from the div-iding activity centers, accounting cost and capacity,establishing to the fi-nal products cost calculations and results analysis on the application. Fin-ally, there are three monthes actual data of A logistics company being pu-t into the application and results have been analysed in the longitudinal, transverse and key index method way. At the same time, a group of impro-val suggestions have been gaven. The research results of this paper have some guide and reference effects about the cost accounting and control for logistics enterprises.