Dh - Js Company Logistics Cost Management Research

With the development of logistics recent, great changes have happened in management ideas and means. For example, logistics requires us to think over from the whole process of supply chain in order to reach the best of all; Logistics needs the method of balance to deal with the’law of antinomy". Particularly, from the aspect of cost management, it becomes more important to know the actual logistics cost, to calculate logistics cost exactly, to control and reduce logistics cost considerably after the introduction of logistics. Traditional accountancy can not calculate logistics cost exactly, so it is impendency to find a new way to calculate the true logistics cost.The applying of Activity—based cost in logistics cost management, it just hitting the spot. Management in logistics management occupies an important position, and also is an effective tool for enterprises. How to improve logistics efficiency and reduce logistics costs in the fierce market competition and rapidly changing market environment, logistics enterprises is facing to a major problem. In this paper, standardize research and empirical research method are combed, based on the collation and study of a large number of classified data, it analyzed the status and problems of China Eastern Airlines Jiangsu Co., Ltd.(DH-JS Company) in Logistics Cost Management and proposed the countermeasures to reduce logistics cost using the activity-based costing.