Research On The Application Of Activity-Based Costing In Logistics Enterprises

With the development of global economic integration, China is becoming more and more market-oriented, competition between enterprises is becoming increasingly fierce market competition, thus forming a new pattern. In order to enable enterprises to market in such disputes in an invincible position, as "the third profit source" of the logistics has aroused great interest in the business and society, especially in the 21st century, China's modern logistics industry has made rapid development, the logistics industry has become the most important pillar of our industry and new economic growth point. Therefore, how to reduce logistics costs will become a major issue to be resolved in the theoretical and practical filed.Facing the great practical significance of reducing logistics cost, our enterprises have the light of the advanced foreign management experience and technology in logistics, organizing the specialized logistics management personnel to study and reduce logistics costs. However, currently there still exists several issues in the logistics industry in China, just like managemengt is not standardized, cost accounting is weak, the system is not perfect, many logistics companies are still using traditional cost accounting method. On the one hand, the inherent limitations of the traditional cost accounting method can not meet the logistics needs of enterprise cost management, the cost information calculated from a serious distortion, not for business management decision-making based on objective truth; on the other hand, the national economy development and business development has put forward higher requirements to the logistics industry, the logistics industry to enhance their own competitiveness, profit margins are subject to certain compression, these problems will depend on the logistics cost management.In order to seek and explore the logistics cost accounting method for their own development, this paper uses the logistics, accounting, financial management, statistics and other academic knowledge as a guide, through the use of qualitative analysis and quantitative analysis, comparative analysis and comprehensive analysis, theory and case study research methods. At the conclusion on the domestic and international logistics cost management accounting research in the current situation, based on the combination of characteristics of enterprises and activity-based costing basical principles, from the operating cost of logistics management necessity and feasibility were demonstrated, and through the logistics cost accounting problems and on the activity-based costing and traditional costing methods were compared based costing advantages obtained in this basis, build the logistics cost of doing business accounting model, combining with case and conducting the detailed descriptions of processes and methods in the logistics enterprises, and logistics for the effective use of ABC puts forward related measures and suggestions.