Study On Activity Based Costing Control In Third-Party Logistics Enterprises

The competition of the Third-Party Logistics Enterprises is becoming more and more severe, the accurate calculation and the effective cost control have become the key for the Third-Party Logistics Enterprises to improve the management level and strengthen the market competition superiority. Activity Based Costing Control is a sort of new cost control method based on Activity Based Costing. This paper considers that the Third-Party Logistics Enterprises can promulgate the existing problems of cost control through Activity Based Costing Control and taking "Activity" as core and the beginning of cost control, laying the solid foundation for substantively improving the activity and chain-like coordination of activities, realizing the comprehensive optimization of activity cost, improving management level and enhancing enterprises' competitive power.Besides the conclusion, this paper is composed by four parts altogether seven chapters:The first part namely 1st chapter, elaborates the development condition of cost control method in domestic and abroad, illuminates that Activity Based Costing based on activity is one kind of development tendency of modern enterprise cost control, then summarizes the related literatures, finally explains the research significance and the research methods of this paper.The 2nd, 3rd chapters is the second part, ascertains the concept of Third-Party Logistics Enterprises, analyzes the characteristic, classification and the demand development tendency of Third-Party Logistics Enterprises, then proves the serviceability of applying Activity Based Costing in Third-Party Logistics Enterprises based on the analysis of product cost constitution and cost characteristic of Third-Party Logistics Enterprises, finally introduces the principle of Activity Based Costing, and elaborates the relations of activity cost calculation, Activity Based Costing control and activity cost management.The 4th chapter is the third part, takes the system theory, the cybernetics theory, the information theory as the theory instruction, constructs the Activity Based Costing control system of Third-Party Logistics Enterprises, which is composed by three parts that is the activity cost longitudinal control, the activity cost transverse control and the computer network control, and explains implementation step of cost of activity cost...