The Applied Research On Time-driven Activity-based Costing In Shengda Logistics Company

With the development of China’s computer technology, e-commerce andunderstanding of the importance of logistics to enhance the increasing demand of thedomestic market for third-party logistics. Third-party logistics enterprises in China isnot only a broad space for development, but also have to face more intensecompetition. On the one hand, customers select third-party logistics services, price isthe first element to consider; On the other hand, more and more enterprises to enterthe field of logistics, further intensified the competition between logistics enterprises.Shengda logistics company is facing the same problem. In order to strengthen thelogistics cost management, the Shengda logistics company began to try to useActivity-Based Costing to account logistics costs. But found a lot of problems in theprocess of the implementation of Activity-Based Costing. Therefore, Shengdalogistics company urgent need to find a suitable costing method to reduce the cost oflogistics enterprises to strengthen their core competitiveness.Firstly to sort out the logistics cost accounting literature, combined with theShengda logistics costing situation, summed up Shengda logistics company in theconcept of consciousness and the process of practice problems in the implementationof Activity-Based Costing. To solve this problem, this paper through the analysis ofits cost accounting status quo, proposed the use of Time-Driven Activity-BasedCosting accounting system more in line with the characteristics of Shengda cost oflogistics companies, discusses in detail the the Shengda logistics applicationTime-Driven Activity-Based Costing accounting costs steps, as well as through caseanalysis to prove the feasibility of the application of Time-Driven Activity-BasedCosting in Shengda logistics company. Studies have shown that this system and modelcan accurately reflect the the Shengda logistics company logistics costs, can show thecost of idle capacity.