The Study Of Management In Enterprise's Logistics Cost Based On Activity-Based Costing

With the development of our country economy, logistics industry grows very quickly. But compare to the foreign logistics enterprise it doesn't put more attention on the cost management. A lot of enterprise in China still use to calculate the cost of their logistics service product. Because of the unique character of cost in logistics enterprise, using this method can not get the right cost information and to lead the wrong decision. So, logistics enterprises need a new costing method. Comparing to the traditional costing method, Activity-Based Costing has many advantages. From a microscopic and the logistics service provider angle, this paper reaches on management in enterprise's logistics cost based on Activity-Based Costing. The core is the calculation and control of enterprise logistics cost.First, this paper introduces the conception of the logistics cost and basic theory of enterprise's logistics cost. Basing on these, it analyzes the present situation of the management of the enterprise logistics cost in china and point out disadvantages and the reasons. Then this paper introduces the basic theory of Activity-Based Costing, compares it with traditional costing method, demonstrates the necessity and feasibility of the application of Activity-Based Costing in enterprise logistics cost in china. At last according to the Activity-Based Costing model, this paper introduces the method and process of the Activity-Based Costing in detail by a concrete case. This paper hopes manager could have a complete recognition about Activity-Based Costing and pay attention to it, change implementing situation of Activity-Based Costing in enterprise logistics cost in order to achieve advantage of enterprise cost competition .