| Facing with the new situation and require of economic and social development,the third party logistics industry contribute to economic development increasingly and played a more important role in the national economy and people's livelihood than anytime before.In September 2014,the State Council released the "Long-term Plan for the Development of the Logistics Industry" and clearly stated that it is necessary to basically establish a modern logistics service system in China by 2020,which will further promote the development of third party logistics enterprises in China.However,after 30 years fast growth,third party logistics enterprises in our country will also face to new challenges as the stage of economic development have changed.One hand,industry concentration and consolidation will increase,and third party logistics enterprises which have be listed or preparing to enter the capital market may face higher profitability requirements,which aggravates the competition among third party logistics enterprises.On the other hand,the immediacy and intangible characteristics of logistics services and the consumption habits in the market lead the customers to regard the price as an important factor when they choosing suppliers.Taking full advantage of resources and controlling costs are the long-term competitive strategies of third party logistics enterprises in China.Based on a suitable cost accounting system as a beginning of cost control,this paper focuses on the third party logistics enterprise costing problem,and introduces a cost accounting method based on the cost characteristics of third party logistics-Time-driven Operating Costing(TDABC).As a more advanced costing method,TDABC was proposed by Kaplan and Cooper(2004)on the basis of Activity-Based Costing.It is applicable to third party logistics enterprises with a high proportion of indirect costs,and at the same time,avoids the preliminary investigation of Activity-Based Costing such as high cost,difficult to confirm the cost driver,complicated and shortcoming of the calculation model establishment and updating,which has a strong research significance.This thesis adopts the research methods of theoretical research and empirical analysis.First of all,by referring to relevant domestic and foreign literature,this paper introduces the domestic and foreign research status of third party logistics enterprise costing and TDABC,and expounds the concept and related foundation theory of the third party logistics costing.Secondly,by exploring the actual situation of third party logistics enterprises in China,this paper analyzes the current situation and problems of third party and measured the feasibility of applying TDABC to logistics enterprises from differentparts,and selected TDABC as the new cost accounting method for logistics enterprises;finally,The case of J Logistics Company is introduced to demonstrate the whole process of third party logistics enterprise applying TDABC method to calculate its cost.The paper compares the old and new accounting results,finds out some problems of resource utilization of the enterprise from the data and puts forward relative management measures.This thesis concludes the following conclusions: Firstly,the TDABC method can be used to achieve better results in cost accounting of logistics company J.Secondly,the basic principle of TDABC method is to allocate the cost through time capacity,and estimate the operating time,which can be drawn from the experience of managers,with obtainable and accurate data,and more practical value.Thirdly,the TDABC method can get the real time-consuming of all kinds of operations,enabling enterprises to clarify the profitability of different types of service contracts,which is good for enterprises to locate their own markets and differentiate their customers.Finally,enterprises can measure the idle production capacity in business process by TDABC method,which can provide a more scientific basis for human resource optimization and business process improvement. |
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