Research and Application of Activity-Based Costing in Drop and Pull Transport Enterprises Cost Management

Abstract

In order to realize the accurate accounting, accurate tracking and effective control of the cost of drop and pull transport enterprises, this paper established the costing model based on TDABC and combined with relevant cases to explain its implementation process. The cost accounting model makes cost accounting more convenient and economic, resource allocation and activitiy process more intuitive and clear, effectively improves the accuracy of cost accounting of drop and pull transport enterprise. TDABC will avoid the offset of costs and benefits in the traditional cost method, help enterprises to understand the overall development of its own operating characteristics and provide new ideas.