Research Of Logistics Cost Management Of ShenZhen Airport Air Cargo Co.,Ltd.

Along with the fast development of the econemy of our country,From the 1980s on,the concept of logistic industry is introduced into our country,and more and more emphasic is paid on it,so that it deceloped well,at the same time the unprecedented chalenge also appears. Logistic industy,origining from the west country,has covered a history of 70years,whose knowledge has been mature and integrated with the practice very well. however,logistic has just a history of 30years in our couontry,it's short of mature theropy surpport,and the demestic corperate can just run with the simple and low-grade pattern.moreover,the biggest weakness is that the demestic corperate is short of the logistical theropy surpport in cost management,but just run with the traditional method of cost management.Nowadays,the demestic demand is more and more forceful,and the commodity flow is more and more frequent,which is a big chance for the logistic corperate.however,the cost management is so low-grade that the profitablity of the logistic corperate is so bad.Consequently,the logistic corperate should drastically change its cost management,and creat the other method of cost management that is fittable with our country.Firstly, we introduce the research background and significance of domestic, and then introduce foreign research and development status of logistics costs, logistics cost management theories are introduced, too.Through the study of the business model, cost features and status of their cost accounting of the ShenZhen Airport Air Cargo Co.,Ltd., integrated the use of modern logistics management tools to analyze the problems on their accounting and control of logistics cost. Further find the problem in-depth exploration, determine the final goal of the logistics cost control, use the ABC to solve the problems of logistics cost which is more suitable for the characteristics of business activity-based costing of the ShenZhen Airport Air Cargo Co.,Ltd., The target is to reduce costs, increase profits and enhance their core competitiveness of the company.