Application Of Time-Driven Activity-Based Costing In A Logistics Enterprise

In recent years,China's logistics industry has caught up with the rapid development of Internet technology and e-commerce,ushering in the spring of its development.In today's increasingly competitive market environment,price advantage has become a key factor for logistics enterprises to seize market share and remain invincible in the competition.Therefore,it is very important to adopt a scientific and perfect cost accounting method for effective cost management of logistics enterprises.This paper takes A Logistics Company as the study object,and analyses its cost accounting status.A logistics company adopts the traditional cost accounting method,but this method is not applicable to the logistics industry with high indirect costs,and can not meet its accounting needs.At the same time,the inaccurate cost accounting information and the unclear process and reason of cost occurrence can not provide decision support for enterprise managers.Aiming at the problems existing in the cost accounting of A Logistics Company and combining with the actual operation of A Logistics Company,this paper analyses the necessity and feasibility of the application of time-driven activity-based costing in A Logistics Company,and designs a complete cost accounting system for A Logistics Company based on the theory of time-driven activity-based costing and its application.Then,according to the application results and tradition,it designs a complete cost accounting system for A Logistics Company.Comparing accounting cost accounting,this paper makes a deep analysis of idle capacity management and bottleneck operation optimization.Finally,the obstacles that may be encountered in the implementation of time-driven activity-based costing method are put forward,and the corresponding suggestions are given.The application of time-driven activity-based costing method in A logistics enterprise is guaranteed to be long-term and normalized from both hardware and software aspects.This study can not only improve the cost accounting system of A Logistics Company,but also provide decision support for its capacity management and bottleneck operation optimization.At the same time,it has a certain reference value for other enterprises in the logistics industry to apply time-driven activity-based costing.