Research On Third-party Logistic Enterprise Cost Accounting And Control

The core competitive advantage of the third-party logistics enterprises is based on cost advantage, so the key to enhance management level and increase the competitive advantage is the accurate cost accounting and effective control. Activity-based costing, as the new method of cost accounting and control, is able to go deep into activity level to provide accurate cost information for supervisor and trace the cause of cost incurred in order to seize the purpose of controlling the cost.Based on the previous studies, this paper details the concept of the third-party logistics enterprises and the characters of the cost, and the concept and theory and step of activity-based costing. Also it discusses the applicability for the third-party logistics enterprises using activity-based costing from the necessity and probability of the application. On this basis, it accounts the cost for the third-party logistics enterprises. Then this paper describes the basic theory of data envelopment analysis and builds the ABC-DEA cost accounting and control model. At last, make the analyses to a third-party logistics enterprise; first it collects the costs in12months of2013,then analyzes the relative efficiency of activity cost input-output of each month, and the analysis comes from the return to scale, technical efficiency and improvement direction and degree; it offers strong basis to control the third-party logistics enterprise cost for the supervisor.