Application Of Activity-based Costing In Third-party Logistics Enterprises

Due to the rapid development of the global economic environment,the competition between enterprises is becoming more and more intense,and the third party logistics enterprises have gradually begun to develop.The center of third party logistics(TPL)is centered on cost management,so if TPL wants to develop rapidly,it must pay close attention to cost management.Since the emergence of the modern logistics industry,people have paid great attention to the cost control of various logistics processes.How ever,because of the complexity and relevance of logistics business,the cost control law established before it is no longer applicable to the calculation of logistics cost.This also means that it can not express the accurate cost data,so it can no longer provide the correct management system.This also means that it must seek a new set of measures applicable to current logistics management in order to promote the rapid development of its enterprises.From the 1990 s,most enterprises began to adopt activity-based costing(ABC).From the current situation of logistics enterprises,activity-based costing(ABC)can promote the development of enterprises,especially when it is used in third-party logistics enterprises.It can play a full role.On this basis,this paper mainly focuses on management accounting,logistics enterprises cost control method.This paper takes AD Company as an example to study and analyze the use of activity-based costing in third party logistics enterprises.At first,the current cost management of AD Company is described and explored.The second part elaborates the performance and calculation method of activity-based costing in detail,adjusts the supply chain,distinguishes the activity,clarifies the amount of resources consumed by the logistics operation,thus creates the resource bank of the activity,makes clear the reason of the resource instability,and analyzes the cost.Then the resources will be released to the various operational links and clear logistics costs.Finally,by comparing traditional costing with activity-based costing,we can know that activity-based costing(ABC)can promote the development of third party logistics more than traditional costing.The novelty of this paper lies in the fact that the logistics cost is mainly discussed around the supply chain,which means that the logistics cost of the enterprise not only includes all kinds of factors within the enterprise,but also should be combined with all aspects of the supply chain.Therefore,it is used to calculate the transaction costs incurred in undertaking transactions with other enterprises or organizations.In each case discussed in this paper,the cost can be divided into two parts: The first is customs declaration fee.In view of the fact that most logistics enterprises have not set up a customs declaration service system,they will hardly be involved in the relevant business in this respect;Second,the cost of information processing.Due to the rapid development of information technology,logistics enterprises have gradually applied the information network to logistics enterprises to achieve the purpose of resource sharing.Finally,we can know that activity-based costing is not only used to calculate the internal costs of traditional logistics enterprises,but also to calculate the transaction costs of each link from the point of view of supply chain.Finally,the conclusion is drawn that it can make the cost data of the third party logistics enterprise accurate and complete.