Study On Logistics Cost Accounting Of HB Enterprises Based On Time-driven Activity-based Costing

With the economic globalization and information,the continuous improvement of computer technology and e-commerce technology in China,and the rapid improvement of people’s consumption level,the logistics industry in China develops rapidly and the business undertaken by logistics enterprises gradually increases.Logistics cost has become the core advantage of the competition among logistics enterprises,and the key to the improvement of logistics management is the innovation of logistics cost accounting method.However,in the accounting of logistics costs,traditional accounting methods and common activity-based costing cannot accurately calculate logistics costs,so they cannot adapt to the rapid development of contemporary logistics enterprises.And the time-driven activity-based costing method has a strong applicability to third-party logistics enterprises.Therefore,logistics companies can improve the accounting method,considering the introduction of time-driven activity-based costing,to achieve efficient management of logistics costs.Case analysis and literature analysis are mainly used in the study of logistics cost accounting of HB logistics enterprises based on time-driven activity-based costing.Firstly,based on the theory of time-driven activity-based costing and considering the actual situation of HB logistics enterprises,this paper analyzes the necessity and feasibility of adopting in HB logistics enterprises.Secondly,the process of implementing time-driven activity-based costing in HB logistics enterprises is designed,and relevant data are selected for cost accounting.Then,the factors that HB logistics enterprises need to consider in cost accounting are analyzed.Finally,the paper expounds the safeguard measures of implementing the time-driven ABC.Cost accounting based on time-driven activity-based costing can help HB logistics enterprises manage idle costs,reduce cost consumption,and guide HBlogistics enterprises to make reasonable development strategies and scientific decisions,so as to gain competitive advantages.