Research On Logistics Cost Accounting Of Company Z Based On Time Driven Activity-based Costing

With the advent of the economic era and the information age,the level of science and technology in all industries is increasing,and the economic and trade is more prosperous,which leads to the more advanced development of the global logistics industry.The third party logistics is particularly hot,and the domestic logistics industry has also started to rise with the footsteps.In this context,the more enterprises in China are doing logistics.More and more,many enterprises begin to transform to the third party logistics,the internal competition in the industry is fierce.The price advantage plays a key role in the competition of the logistics enterprises to occupy the market share.Because of its unique variability and uncertainty,the indirect cost of logistics enterprises has taken up more proportion than other industries,and it also makes it difficult to calculate the cost accurately.Z company is a medium scale third party logistics enterprise.In 2013,it was founded in the city of D.The current logistics cost accounting method is based on the activity-based costing,but the logistics cost is high,and the more scientific cost accounting method is urgently needed to help enterprises to reduce the cost of logistics enterprises and optimize the cost management of enterprises.The potential profit space of the cable enterprise.Based on the theory of time driven activity-based costing,this paper studies Z company.First,referring to the relevant literature at home and abroad,the theoretical basis and practical application of activity-based costing,as well as the theoretical basis and practical application of time driven activity-based costing are analyzed.Then,according to the current situation and existing problems of Z company logistics cost accounting,this paper analyzes the rationality of the new cost accounting method in the company,and finds that the traditional activity-based costing is complex and changeable,subjective and time-consuming,and it is difficult to update the model with the change of business.However,the time driven activity-based costing(time driven activity-based costing)greatly reduces the subjectivity of the cost accounting by introducing the time driver,and simplifies the whole accounting process,and the results of the accounting are more accurate.The logistics cost based on this new cost accounting method is designed based on the customer order contract of the company in October 2016 as the basic data.The accounting system and the results of the company's logistics cost calculation are calculated,and then the logistics cost of Z company under the activity-based costing is calculated and the results of the two methods are compared and analyzed.Finally,through the analysis of the results,it provides relevant suggestions for Z company management to provide cost accounting management.The research of this paper has important guiding significance for the logistics cost accounting of Z company.It also has reference value for other third party logistics enterprises to reduce the cost of logistics enterprises,optimize the management of enterprise cost and explore the potential profit space of the enterprises.