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The Accounting System Design of Logistics Cost in Third-party Logistics Enterprise Based on TDABC

Author: WangLei
Tutor: LiuHaiChao
School: Dalian University of Technology
Course: Logistics Engineering
Keywords: Logistics costs Time-driven activity-based costing Activity Based Costing Third - party logistics enterprises
CLC: F253.7
Type: Master's thesis
Year: 2011
Downloads: 85
Quote: 0
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With the continuing reform of the economic system, the enterprise in which the market environment has undergone profound changes, the mode of operation is the progressive realization of enterprise production and operation of all aspects of the transition from extensive to intensive, pay more attention to cost management. Broad space for the development of third-party logistics industry as one of the emerging industries in China, the rapid development of the market economy, but it should also facing increasingly fierce competitive environment. Third-party logistics enterprises in order to gain a competitive advantage in the market competition, the logistics cost accounting system must be constructed to fit the characteristics of its development and meet the requirements of the accounting system, and get a true reflection of the cost of logistics, in order to effectively control costs, improve the economy benefits. First around research topics combing the relevant literature, analyze and summarize the thesis concepts and basic theory, including third party logistics, logistics costs, the traditional logistics cost accounting methods that activity-based costing (ABC) and time-driven operating costs (TDABC) the content of the four areas. Analyzed TDABC there are greater advantages compared to ABC in the logistics cost accounting, and open up a new field of research for the logistics of cost accounting. The main business of the third party logistics enterprises on the basis of the literature review, analysis, and redefined the third-party logistics enterprise logistics cost and impact factors. For scientific logistics cost accounting, combined with third-party logistics enterprise logistics cost and impact factors, select logistics cost accounting methods measure determined from four perspectives. Concluded to draw than ABC TDABC superiority fully meet the third-party logistics companies have chosen the logistics cost accounting methods measure the ABC with TDABC around the above four metrics were analyzed and compared. In Therefore, TDABC logistics cost accounting method preferred by the third-party logistics companies. Third-party logistics enterprise costing based TDABC applicability third-party logistics enterprises TDABC logistics cost accounting system to determine the specific steps to carry out accounting process. Including: clear logistics cost accounting elements, this paper re-defined third-party logistics enterprise logistics cost accounting objects, accounting period and accounting range; determine the logistics department and job, the paper to break the original division operating activity-based costing mode, each job is divided into sub-job costing; department units to calculate the rate of capacity costs; Fourth, the estimated unit operating time-consuming. The core aspects of the accounting system is the sub-jobs, its time to move build time equation to determine the unit operating time-consuming; fifth, the the original TDABC accounting model more specific, third-party logistics enterprise logistics cost accounting model rebuild. Finally, starting from the specific case to discuss the logistics cost accounting system in the third-party logistics enterprises in actual applications, as well as the management of the enterprise to provide a basis for decision making.

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CLC: > Economic > Economic planning and management > Material economic > Supplies business and management > Financial Management
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