Based on the Cloud ERP and TDABC for the SMEs’ Logistics Cost Accounting

Ai-Min DENG, Hong LI, Hao TIAN


Enterprise logistics is “the final frontier of lowering enterprise costs”, thus enterprise logistics cost accounting effective methods are constantly explored and used in theory and practice; TDABC (Time-Driven Activity-Based Costing) has been developed based on improving of ABC (Activity-Based Costing), and has better of using in enterprise logistics cost accounting. But the data access only can be effective on enterprise using ERP (Enterprise Resource Planning); Most of SMEs (Small and Medium Enterprises) cannot afford ERP, which results in their information management and cost accounting data getting difficult. With the advent of cloud computing, affordable cloud ERP provides a way for SMEs using ERP, cloud ERP combined with TDABC, provides an effective method of logistics cost accounting for SMEs. This paper firstly discusses cloud ERP is the inevitable of ERP development; Analyzed TDABC cost accounting method and its application; Then TDABC working principles are discussed on cloud ERP environment; On this basis, the based on cloud ERP and TDABC confirmatory analysis of the SMEs logistics cost accounting is done, and it shows the method is effective, and also provides with the data basis for SMEs logistics costs analysis. Research to focus on SMEs logistics cost data availability, TDABC cost accounting methods on cloud ERP environment are the innovation and contribution of this article.


Logistics Cost Accounting, Small and Medium Enterprises, Time-driven activity-based Costing, Activity-based Costing, Cloud ERP


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