The Researsh Of TD Logistics Company’s Activity-based Costing

China’s rapid economic development has led to the prosperity of the logistics industry,the third-party logistics enterprise with the rapid rise and expansion,the industry’s competition in the economic globalization and the rapid development of science and technology background is more and more intense,and the third-party logistics enterprise is focused on the accuracy of cost accounting of the competition,and cost effective control,formed its own core advantages and development.As a new type of cost accounting and control method,activity cost method can show the real reason of cost,conform to the development trend of logistics industry,effectively avoid the enterprise decision-making mistakes caused by cost information distortion,improve the management level for enterprises,optimize the cost,enhance core competitiveness laid a solid foundation.This paper first reviews the research results of logistics cost management at home and abroad,and then starts from the third party logistics and logistics cost,discusses the cost structure,characteristics and traditional accounting methods of the third party logistics enterprises,and on the basis of the current problems in the process of logistics cost management and the analysis of the causes of the formation of the cost of the law.Then,the paper analyzes the development background,concept system,basic principle and accounting steps of the activity-based costing method,and establishes the activity-based cost accounting and control model.By comparing the traditional cost method,it shows its superiority.After the narrative of the theoretical part,taking the actual case of TD logistics company as an example,the paper first describes the current situation of the company’s cost accounting,and then combines the necessity and feasibility of applying the activity-based costing method.Using the activity-based costing method,Finally,the paper summarizes the innovation and the limitations of this paper,and puts forward the suggestions of future research.