The Application Of Time-Driven Activity-Based Costing In The Third-Party Logistics Enterprise Costing

Recent years, along with China’s rapid economic development, logistics industry, especially third-party logistics companies are developing rapidly, while the domestic market has also increased the demand for third-party logistics. On the one hand, many companies tend to enter the field of logistics, in spite of expanding the space for its development, but also facing increasingly fierce competition; On the other hand, third-party logistics provide invisible services, when customers select logistics services, primary consideration is the level of prices. Only through the establishment of a cost accounting system for its own characteristics, could be based themselves on the fierce market competition, and achieve long-term development. Therefore, in the basis for the cost accounting and management problems of third party logistics, trying to build not only consistent with the characteristics of their own development, but also with the requirements of the current financial system costing system.Traditional cost accounting methods that activity-based costing, able to provide relatively accurate information on the cost of the enterprise, basically solved the problem of uneven distribution of indirect costs. The reason why activity-based costing is not widely used is there are some drawbacks. For example, difficult to determine cost drivers, complex calculation process, model update difficulty. Academia proposed time-driven activity-based costing can compensate for those deficiencies. In order to effectively deal with complex operating environment, and strengthen the management of production capacity, especially idle production capacity.Firstly, this paper describes the related cost accounting literature and theory, compared with time-driven activity-based costing and activity-based costing. Secondly, the applicability analysis of third party logistics cost accounting system, to determine the selection standard to measure logistics cost accounting method. Thirdly, to build a TD-ABC costing system for third-party logistics enterprises. Finally, through the specific application of the logistics cost accounting system to a third party logistics enterprises, providing decision-making basis for enterprise management.