Application Of Time-driven Activities-based Costing Method In Third-party Logistics Enterprises

A policy of the logistics industry development planning was promulgated in China during June 2014. It is another plan about the logistics industry restructuring and revitalization. The policy made it clear that the modern logistics service system will be established in 2020, which will further promote the development of the third party logistics enterprises. However, Along with the development of our country’s third party logistics enterprises, It is facing the unprecedented competition pressure. On the one hand, a large number of domestic enterprises and foreign logistic sgiants entered into the field of logistics. On the other hand, a survey shows that price is the primary factor when people choosing the third party logistics. So, if the third party logistics enterprises want to get a long-term advantage position in the market competition, they must establish the cost-accounting system. It is helpful for controling their cost and improving their economic benefit. Therefore, It is important to study the cost-accounting system of the third party logistics enterprise in reality. At the present, the time-driven activity-based costing method is an advanced cost-accounting method, which is based on activity-based costing method by Kaplan and Cooper in 2004. The third party logistics enterprise is consistent with the high proportion of indirect costs. Time-driven activity-based costing method solves some problems in the process of activity-based costing method perfectly and it has received extensive attention in the academic circles.Based on this the paper launches the research work, application of time-driven activity-based costing method in the third party logistics enterprise, and take H logistics company Chaoshan district as a case. Firstly, It elaborats the related concept of domestic and foreign research present situation of activitybased costing method and the time-driven activity-based costing method. According to Scholars’ view that the time-driven activity-based costing method is more suitable for the third party logistics enterprise compared with the traditional costing method and activity-based costing method. Then, this paper introduces the basic situation of H logistics company, analyzes the existing problems in cost accounting. Aiming at these problems, It thinks the time-driven activity-based costing method is used to H logistics company. At the same time, it emphatically introduces the representative of H logistics company Chaoshan district in the whole of the third party logistics enterprise, in order to Providing foreshadow for the following study by using time-driven activity-based costing method. Then, this paper introduces the model of time-driven ctivity-based costing method, It is from professor Kaplan and Cooper. this paper uses the actual number of H enterprise Chaoshan district in April, Specifically introduces the application of the time-driven ctivity-based costing method. Including, work center, cost calculation and cost accounting. Finally, this paper compares the traditional costing method with the time-driven activity-based costing method and compares the activity-based costing method with the time-driven activity-based costing method. And this paper also puts forward specific suggestions on use of the time-driven activity-based costing method in the third party logistics enterprises.This paper compares the traditional costing method with the time-driven activity-based costing method and compares the activity-based costing method with the time-driven activity-based costing method, it draws the following conclusion. The first point, the time-driven activity-based costing method is more suitable for H logistics company. The second point, the time-driven activity-based costing method in favor of the third party logistics industry to operate. Its basic principle is to share the cost by the time capacity, and the time of each job is easy to get. The third point, the time-driven activity-based costing method focuses on the effective capacity, it is help for process reform of the enterprise. The last point, the time-driven activity-based costing method can get each activity consumption, it is help for market positioning.