Analysis Of Cost Accounting And Customer Profitabilityof DF International Logistics Based On TDABC

Modern logistics enterprises belong to emerging industries,which belong to service-oriented enterprises.Their cost accounting is different from that of traditional manufacturing industries.Such industries lack a unified cost accounting mechanism,which makes the costs between enterprises not comparable and also restrains the management of logistics enterprises development.Although Activity-Based Costing is a new way to solve problems,widely applied in the practice is blocked due to it's complexity.Based on the theoretical improvement of the method of accounting for the traditional ABC,the theory of Time-Driven Activity-Based Costing was born in 2004.This theory can be applied to the logistics enterprises to solve the problem of cost accounting well,which is good for the cost management with the analysis of data.In this paper,through the combination of theoretical research and case analysis,this dissertation deeply studies the theory and implementation framework of TDABC and applies the theory to DF International Logistics Company.Through the analysis of the present situation of costing of DF International Logistics Company,it is concluded that the mainproblem of current cost accounting of the company is that the cost accounting method can not obtain the accurate cost information,and does not carry on cost and profitability analysis at the customer level.Therefore,it is unable to meet the needs Management.Due to the complexity of the company's operating procedures and the main motivation for the time,this paper will present an implementation plan of cost accounting based on TDABC,including the process of re-combing costs and expenses,combined with business operating to calculate cost through TDABC and optimize and improve the cost accounting of the Company.Based on obtaining the accurate cost information,the paper analyzes the profitability of clients and assists the management decision of the company.This article not only enriches the application of the combination of theory and practice of TDABC,but also provides reference for the cost calculation method and customer management in the logistics industry for the moment.