Study On The System Of Logistics Costing Based On Activity-Based Costing

Nowadays, people have paid more and more attention to logistics-the third profit source.Based on the analysis of basic theory of logistics, this paper aims to build up a more complete accounting system of logistics costing to guide practice, and raise the logistics cost management up to a level of management accounting. The paper adopts mainly methods of qualitative and theoretical.Firstly, the paper summarizes the logistics cost and activity-based costing, and introduces relative theories. The paper introduces the basic concepts of ABC, which includes the logistics cost structure, logistics cost management mode, activity, activity cost,cost driver, activity cost pool, and the basic idea is"Products consume activities, and activities consumes resource".Secondly, it analyses the feasibility and necessity about the application of Activity-Based Costing in the Enterprise. Based on relative theories, for China's logistics cost management in the current situation and existing problems, by improving the operating cost management applications in the logistics cost approach.Thirdly, combinding the ABC methodology which is"Products consume activities, and activities consumes resource"and accounting system structure, the paper designs a calculating system, which includes voucher, accounts, books of accounts and cost reports. The paper expounds the procudure of calculating the logistics cost based on ABC, which is the cost distribution from resource to activity, then to the cost object. Particularly, it analyses how to calculate the logistics cost based on ABC.And at last, based on the above studies, the paper summarizes the scientific application of ABC in logistics cost management and supposes its bright future.