Dissertation > Excellent graduate degree dissertation topics show

Cost Accounting Method of Third-Party Logistics Company Based on Activity-Based Costing

Author: WeiTongTao
Tutor: HouKaiHu
School: Kunming University of Science and Technology
Course: Mechanical Manufacturing and Automation
Keywords: activity-based costing(ABC) third party logistics cost accounting method
CLC: F253.7
Type: Master's thesis
Year: 2010
Downloads: 243
Quote: 0
Read: Download Dissertation

Abstract


With the acceleration of economic globalization and market competition intensifies, the logistics has been contacted with the survival and development strategies of company closely. And the commercial value of logistics has been recognized and used widely. Third-party logistics company, which also known as contract logistics contract (Contract Logistics), is a company of logistics agent service which produced along with the development of logistics. And the service can be provided to customers with the contract as binding and serialization, personalization, information by the company. However, with the development of logistics enterprises in China, the company also will highlight the issue of costing.At present, the traditional cost accounting methods are widely used in the logistics company, the purpose of which is to identify the logistics costs incurred in the course. However, It is the problem that if traditional costing methods is adopted on the third-party logistics company, which can be caused unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low-quality management of costs. Thus, the true cost consumption of all aspects of company is not reflected by the accounting of the costs, which will give wrong decision-making information to decision-makers.Faced on the problem, the Activity-Based Costing (ABC) is used to solve in the third-party logistics enterprises. Through the analysis of incurred costs on logistics dynamic confederation, and the related theory and research status of ABC is combined to demonstrate the necessity and feasibility which is about cost accounting method of third-party logistics enterprises based on ABC. The activity-costing model which was mainly made of transport, storage, and management was constructed. Then the model is used in a specific example-the Yunnan Tengyun logistics companies. And the costing system based on ABC is developed for the company. As a result, through the implementation of the instance, the model is proved effective and practical.The third-party logistics company is more efficient than before, and better product choices which about product costing is provided based on labor. Meanwhile, the reference of cost accounting is provided for third-party logistics compapanies.

Related Dissertations

  1. Goodyear Dalian Tire Co. VMI applied research,F426.72
  2. Design and Implementation of a Logistics Enterprise Management System,TP311.52
  3. Tongcheng Yuli Optimization of Supply Chain Management,F752
  4. S Enterprise Optimization of procurement,F274
  5. Research on Customer Relationship Management in Third-Party Enterprise,F274
  6. The Accounting System Design of Logistics Cost in Third-party Logistics Enterprise Based on TDABC,F253.7
  7. Research on the Third-party Logistics Enterprises’ Competitive Advantage in Tianjin Ftz Based on the Transition Trend of Bonded Area to FTZ,F259.23
  8. Based on the Perspective of Human Resources 3PL enterprise's core competitiveness study,F259.23
  9. Based on BP neural network of third-party logistics enterprise competitiveness evaluation,F253
  10. Railway Freight Transportation and Logistics Enterprise Cooperation Coordination Mechanism Research,F259.23
  11. The Research on Improving the Internal Control System in China Merchants Logistics Group,F253.7
  12. The Logistics Finance Credit Risk management REsearch in Commercial Bank,F259.2
  13. Research on the Information Platform Construction of CMT International Logistics Group,F259.23
  14. VMI Hub Lenovo International Application,F426.6
  15. Third Party Logistics System Design Optimization Strategy,F253.9
  16. Competency Model of the Sales Personnel in Third Party Logistics Enterprises Research,F272.92
  17. The Study of the Third Party Logistics Management Based on the Lean Supply Chain,F252
  18. Study of Customer Relationship Management in Third-party Logistics Enterprise,F259.2
  19. Research on the Construction of Third Party Logistic Terminal Delivery Information System,F259.2
  20. Research and Implementation of the rich seats logistics management information system,TP311.52

CLC: > Economic > Economic planning and management > Material economic > Supplies business and management > Financial Management
© 2012 www.DissertationTopic.Net  Mobile