Costing In Modern Logistics Enterprises

With the development of social economy, the logistics business become divers and complex, services of the logistics enterprises provided tend diversification and complicated. Traditional cost accounting method cannot meet the modern logistics enterprise management needs. A modern cost calculating method:Activity-based costing(ABC) is being more and more endorsed.Combining with the case of Sinoair, paper discuss the advantage and disadvantage of using activity-based costing method in modern logistics enterprise.Finally, paper provide a model called "standard cost pricing" for the pricing decision of modern logistics enterprises.