The transportation cost accounting for multi-modal transportation companies not only reflects the efficiency and benefits of the company in the transportation process, but also has a profound impact on the company's decision-making, market competitiveness improvement, and sustainable development.

A. Reflecting transportation efficiency and benefits

Cost accounting helps to accurately reflect the transportation efficiency of multi-modal transportation companies. By accounting for the costs of various transportation modes, the company can clearly understand the actual transportation costs of each transportation method, and then analyze whether there are problems such as resource waste during the transportation process. Meanwhile, cost accounting is an important basis for evaluating transportation efficiency. By comparing and analyzing transportation costs and benefits, the company can determine which transportation methods are more economically beneficial and make more favorable choices in decision-making.

B. Basis for decision-making

Transportation cost accounting of multi-modal transportation companies is an important basis for formulating transportation strategies. By accounting for the costs of different transportation modes, companies can fully consider cost factors in the process of formulating transportation strategies to achieve optimization of transportation costs. Meanwhile, cost accounting can help multi-modal transportation companies anticipate and mitigate potential risks. Through detailed accounting and analysis of various transportation costs, the company can identify potential risk points and take measures in advance to avoid risks or reduce losses caused by risks.

C. Improvement of market competitiveness

Accurately calculating transportation costs can help enhance the market competitiveness of multi-modal transportation companies. In an increasingly competitive market environment, companies can develop more competitive pricing strategies through precise accounting of transportation costs. Meanwhile, by accounting for the costs of different transportation modes, multi-modal transportation companies can provide customers with more comprehensive logistics solutions.

In summary, the transportation cost accounting of multi-modal transportation companies plays a crucial role in multiple aspects. Therefore, establishing a comprehensive transportation cost accounting system is one of the tasks that every multi-modal transportation company must attach importance to. By accurately calculating various transportation costs, multi-modal transportation companies will be able to better manage resources and enhance market competitiveness, thereby achieving sustainable development and achieving greater commercial success.