Application Study Of Activity-Based Costing In Cost Controling Of Logistics Enterprise

With the constant and stable growth of national economy, Logistics industry grows very quickly. Logistics industry has become one of the main industries,it is more and more important to reinforce the cost management of Logistics. Logistics enterprises in China started late,there is no complete system on cost control and they are all facing the Problem of lack of funds and high cost in operation, lots of logistics′cost can not be revealed, directly affect the economic efficiency of enterprises。Therefore, strengthening the logistics cost management is extremely important to reduce costs, gain competitive advantages and economic benefits.This thesis is arranged in 6 chapters:In the first chapter the usage of Activity-Based Costing (ABC) in the private costs management areas is revised, the purpose of the research is introduced and the possible innovative points are analyzed.The basic theory of the ABC is introduced in chapter 2, including the theories of resource, cost and motivation of the ABC. The advantage of the ABC is demonstrated through the comparison with traditional cost accounting methods, to meet the high overhead costs and variety of logistics services.In chapter 3 the application of the ABC in physical distribution companies is analyzed. The ABC is introduced into the private costs management area, the necessity and feasibility of this method are concluded based on the analysis of the logistics enterprises,, the construction and properties of cost in the logistics enterprises.In chapter 4, the logistics operations cost control model is established, through the operation of logistics enterprises, including the establishment of job centers, job classification and the classification of the ABC analysis , the determination of operating standards (including value-added operating costs s, non-value added operating costs), the actual operating costs and standard operating cost and operating cost control, variance analysis and other aspects of performance evaluation systems discussed, the establishment of a logistics company based costing model for cost control.In chapter 5, a practical instance of the usage of ABC in the railway logistics enterprise is analyzed: The wire center is selected to be the investigated subject through the establishment and deviation of the activities. The budge and practical cost are calculated by the activities analysis and the determination of the activities standard. Also the difference between them is obtained. At last the method of reducing the cost with the ABC is proposed.Conclusions and corresponding suggestions are given in the last chapter.It is not long time since Activity-Based Cost development in China, and the member of enterprise using it is less. The realization and Practice are not enough. So it is very hard to research it in this thesis. When we know the activity cost control model is scientific and practical,something on its disadvantage and limitation should be paid attention. So that we could provide more Precise cost information,and make the variance between the standard and actual cost much easier.