Research On Logistics Cost Accounting And Cost Control Of SY Logistics Company Based On TD-ABC

Since the beginning of the 21 st century,logistics enterprises have been developing rapidly and have received more and more attention from people.As a key supporting industry of the state,logistics enterprises have a rare opportunity for development.In the face of increasingly competitive market environment,it is very important for logistics enterprises to find scientific and reasonable cost accounting and control methods.The time-driven activitybased costing method is a modern logistics cost accounting method,which can promote the cost control of logistics enterprises and effectively improve the operation efficiency of logistics enterprises.Therefore,the focus of this thesis is to introduce the time driving operation cost method into SY logistics enterprise,and control the logistics cost of SY logistics enterprise effectively through accounting results.This thesis first introduces the research background and research significance,research status at home and abroad and relevant theory,secondly,this thesis introduces the general situation of SY logistics enterprises,and the SY logistics enterprise cost accounting and control,analysis of the current situation of the analysis found SY logistics enterprise cost accounting method is not reasonable and employee problems such as lack of consciousness of cost control,thus SY logistics enterprises to implement time to drive the feasibility and necessity of homework cost method.In this paper,the four departments of SY logistics enterprises as the work center,combining with SY logistics enterprise business process,based on drive time homework cost method of SY logistics enterprise cost accounting model,and then compares the traditional cost method and the time drive under the homework cost method of accounting as a result,to analyze the differences between two kinds of calculation results after proposed SY logistics enterprises should pay more attention to the management of spare capacity.Then introduces the cost control model based on time to drive the homework cost method,the feedforward control,process control and feedback control of SY logistics enterprises of spare production capacity and bottleneck operation management and optimization.And put forward the safeguard measure that suits SY logistics enterprise.Study found that time drive homework cost method is more suitable for indirect costs large logistics enterprises,the proportion of time driven homework cost method based on thecalculation of capacity loss,to assess the cost of spare capacity provides a feasible method,and to seek business bottlenecks,improve business processes,etc.Provides a more effective way,is a more realistic and economic to reflect SY logistics company logistics cost accounting methods,but the logistics service industry such as the application in our country is still at the primary stage,still need further optimization and improvement of the method.