Third-Party Cold Chain Logistics Cost Accounting Based on Activity-Based Costing

ICTE 2015 ◽  
2015 ◽  
Author(s):  
Ting Wang ◽  
Xiuli Li ◽  
Mei Huang ◽  
Teng Ma
Keyword(s):  
Cost Accounting ◽  
Third Party ◽  
Cold Chain ◽  
Activity Based Costing ◽  
Logistics Cost

Logistics cost control in food processing enterprises based on TD-ABC

2021 ◽  
pp. 1-20
Author(s):  
Xiaokun Wang ◽  
Tingxue Du ◽  
Yuchi Ma ◽  
Miao Yu
Keyword(s):  
Food Processing ◽  
Cost Control ◽  
Control Method ◽  
Value Added ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Logistics Cost ◽  
Accounting Model ◽  
Specific Implementation ◽  
And Control

In order to improve the logistics operation of food processing enterprises and control the logistics cost, this paper starts from the analysis of the logistics operation process and characteristics of enterprises, analyzes the logistics cost classification and composition of food processing enterprises, puts forward the basic process of applying TD-ABC to control the logistics cost, constructs the logistics cost accounting model of food processing enterprises based on TD-ABC, and puts forward relevant logistics cost control methods including the design of logistics cost control system, the determination of logistics cost control points and specific implementation steps. The typical food processing enterprises are selected for the empirical study of logistics cost accounting and controlling. By comparing the cost accounting results of TD-ABC and ABC, the result shows that TD-ABC (Time-Driven Activity-Based Costing) method can accurately grasp the logistics cost composition, identify inefficient logistics operations and non-value-added operations, and analyze the efficiency of various logistics departments, verify the feasibility and effectiveness of logistics cost accounting model and control method system, and provide some advice for logistics cost control and logistics process transformation of food processing enterprises.

Models for the balance sheet, the trading account and the profit and loss account; 8. A section on cost accounting, including a description of the system adopted, terminology, rules for computing product costs, an explanation of the perpetual inventory method and the procedure for the classification of expenses into fixed and variable categories; 9. Statistical accounts necessary to analyze the company's situation and establish a national accounting system (see point 4 in the previous section). General Features of the 1947 Plan The plan offered a simple, logical and flexible structure, while introducing the most advanced cost accounting techniques of the time (the homogeneous sections method described earlier). Termi­ nology and presentation were largely borrowed from the account­ ing tradition. The chart of accounts (see Appendix) classes were chosen in accordance with the two traditional objectives of finan­ cial accounting: the determination of the firm’s situation and the analysis of the year's results. The plan used the decimal system to number accounts and classes of accounts. The main classes of the plan were as follows: Balance 1. Permanent capital (capital, reserves, liabili-sheet ties); accounts 2. Fixed assets and investments; 3. Stocks; 4. Third-party accounts (receivables and payables); 5. Financial accounts (short-teim loans and borrowing, short-term investments, cash); Operating 6. Expenses, classified by type; accounts 7. Revenues, classified by type; 8. Profit and Loss accounts; 9. Cost accounting accounts; 10. Statistical accounts. This structure made it easy to prepare the balance sheet which was established from the accounts of the first five classes. Unlike the 1942 Plan, the order of appearance of the accounts on the balance sheet was the same as in the chart of accounts. Ac­ counts were first classified according to the duration of use or realizability for assets (short or long-term) and according to the

2014 ◽  
pp. 346-346
Keyword(s):  
Balance Sheet ◽  
Cost Accounting ◽  
Third Party ◽  
Accounting System ◽  
Fixed Assets ◽  
Perpetual Inventory Method ◽  
Product Costs

Factors Affecting Implementation of Activity Based Costing in Selected Manufacturing Units in India

2019 ◽  
Vol 8 (3) ◽  
pp. 18-30
Author(s):  
Amit Kumar Arora ◽  
M.S.S. Raju
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Chi Square ◽  
Factors Affecting ◽  
Total Cost ◽  
Overhead Cost ◽  
Chi Square Test ◽  
Size Diversity

The present article is an attempt to analyze the various factors affecting the adoption of an activity-based costing (ABC) system in selected manufacturing units in India. The following seven factors are considered: firm size, diversity of the product, percentage of overhead cost in total cost, listing of the company, cost audit compulsion, separate cost accounting department and the method of accounting. Logistic regression and a Chi Square test are applied to these factors and the use of an ABC system. On the basis of 72 sample units, the study found the size of the firm, percentage of overhead cost in total cost, cost audit compulsion and the method of accounting are statistically significant for the adoption of ABC system. While factors such as diversity of the product, separate cost accounting department and the listing of the company are found to not be statistically significant for the adoption of ABC system. The study has provided additional insights into areas relating to the factors affecting the implementation of ABC systems.

A Review of Optimization Scheduling and New Research Focuses of Logistics

2013 ◽  
Vol 869-870 ◽  
pp. 272-275
Author(s):  
Mei Xiao ◽  
Zhen Rong Zhang ◽  
Zhi Hui Ge
Keyword(s):  
Location Problem ◽  
Transportation Cost ◽  
Third Party ◽  
Cold Chain ◽  
Scheduling Problem ◽  
Third Party Logistics ◽  
Logistics Enterprise ◽  
Loading Problem ◽  
New Research ◽  
Optimization Scheduling

we have presented the main optimization scheduling issues in logistics, including the vehicle scheduling problem (VSP), the goods loading problem, the location problem, the stochastic loader problem and the logistics enterprise transportation cost problem. Some new research focuses such as third party logistics (TPL), cloud logistics and cold-chain logistics have also been discussed.

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