Research On The Cost Accounting Of The Three Party Logistics In The Low Carbon Supply Chain Environment Based On SCOR

The third party logistics,as a new form of logistics services,has become the mainstream of logistics development in twenty-first Century with its advantages of personalization,specialization and systematization.Especially with the development of the concept of supply chain management,enterprises pay more attention to the core business and outsource the logistics business.In addition,the global climate problem and the increasing scarcity of resources has led to the third party logistics companies have sought to transform to low-carbon logistics and green logistics.In an increasingly competitive market environment,the third party logistics enterprise of low carbon supply chain environment must make quick response,strengthen cost management,and the premise of better cost control is to calculate logistics cost accounting.How to apply the cost accounting method can adapt to the demand of third party logistics cost accounting,how to establish a scientific and feasible three party logistics cost accounting system under low-carbon supply chain environment,these are the problems to be solved urgently.In order to establish accounting model of third party logistics enterprises to meet the modern demand of cost accounting,this paper describes the current situation of the three party logistics cost accounting in the low carbon supplychain environment,statistics found that the current third party logistics cost accounting confusion and lack of uniform accounting standards,the traditional cost accounting method has many defects.To solve this problem,based on the traditional supply chain operation reference model,this paper establishes the SCOR model of third party logistics and introduces the activity-based costing method to construct the third party logistics ABC-SCOR model,then using the case study method to study the cost accounting method of the three party logistics enterprises in the low carbon supply chain environment.The results showed that: compared with the traditional cost accounting method,carrying on the cost accounting to the third party logistics enterprise based on ABC—SCOR model,especially carrying out the accounting of carbon emission of each work link,can not only ensure the accuracy of the cost information,but also can analyze whether the logistics activity is reasonable and the resource consumption is reasonable from the perspective of the supply chain of logistics activities,and we can provide important basis for enterprises to make scientific and effective carbon emissions decision,help enterprises to improve the cost management,and realize the third party logistics enterprises to green logistics,low carbon logistics transformation of the times demand.Accordingly,the paper puts forward the following suggestions: to scientifically determine the cost drivers and clear the cost accounting process;to increase efforts to optimize function structure of information platform;to establish and improve guidelines for carbon emission cost information disclosure;to set up the carbon emission cost report model.