The Research Of Design Application Of Activity-Based Costing In Postal-delivery Logistics Enterprise

Cost accounting method for an enterprise is vital, designing a reasonable cost accounting method can improve logistics operation efficiency,and effectively reduce logistics costs, it is an important basis for the enterprise competitiveness.This paper mailed in shanxi express logistics company as the research object, the organization for the present situation such as existing high cost, low efficiency and low cost accounting system, proposes the activity-based costing that is thought to solve the problems existing in the center.The concept of activity-based costing is through analysis work links, and the process of consumption of resources and the reasons for the formation of homework cost to account and control the cost.This paper firstly introduces the activity-based costing related theory knowledge, design process, and through the analysis of shanxi express logistics company center mailed in the basic situation, analyzed the activity-based costing method centers for the feasibility and necessity.On this basis, for province postal-delivery logistics company,we devise a set scheme about implementing the activity-based costing method in the storage and distribution workshop, specific detail from definition assignments, identify causes, combined operations, computational cost drivers rate, distribution costs to homework and cost targets of activity-based costing aspects such as the overall design.But this paper only analysis about provincial express logistics company mailed in implementing the activity-based costing method of design process,not introduce data to empirical research, we should implement the activity-based costing method, after that, from the Angle of view of activity-based costing process,we can provide decision information about cost management and control optimizing operation process and Performance appraisal.The innovation of this thesis about the provincial express logistics company is designing a relatively complete activity-based costing implementation plan. Meanwhile, according to the enterprise cost benefit principle, we implement effective merger and optimization to related work flow.