第三方物流企业TDABC物流成本核算体系——基于天水物流公司的案例研究

The TDABC Logistics Cost Computation System of the Third Party Logistics Enterprise:A Case Study of TianShui Logistics Company

物流成本是第三方物流企业的核心竞争优势,其核算方法创新是管理提升的关键。时间驱动作业成本法(TDABC)对第三方物流企业有较好的适用性,但目前缺乏系统研究。以天水物流公司为例,针对作业成本核算法(ABC)面临的问题,设计TDABC物流成本核算体系,并构建物流成本核算模型。研究表明,此体系及模型能准确反映服务的物流成本,更能显示闲置生产能力成本。

Logistics cost is the core competitive advantage of the third party logistics enterprise.Innovation of the computation system is critical to the management improvement. The time-driv- en activity-based costing （TDABC） is suitable to the third party logistics enterprise and needs systematic study. Based on the operations of Tianshui logistics Company and the problems of ac- tivity-based costing（ABC） application, the TDABC logistics computation system is designed and the model is set up. A conclusion is reached that the new model is able to describe the logistics cost and the resultant production capability cost.