Nowadays, many enterprises have already realized the importance of logistics cost control. However, because of logistics activities involve lots of enterprises and extensive scope, current accounting system could not find the real essence of logistics cost. So it makes difficult for enterprises to manage and control logistics cost. That is to say only we discover the true essence of logistics cost, then the logistics cost could be controlled effectively and the enterprise could earn profits.This thesis targets on ADP Company, bases on the analysis of present situation of logistics cost at home and abroad, from the beginning of strategic environmental analysis in ADP Company, uses the theory of value chain and supply chain to analyze the logistics cost control and then make cost accounting to ADP Company with the method of activity-based costing. On this basis, this thesis presents the problems in the process of logistics cost control of ADP Company systematically, Put forward four kinds of logistics cost improvement strategies, including:logistics cost accounting method, design of ADP Company in the company’s supply chain logistics cost management, the cost management of the logistics value chain and value chain based on the perspective of the integration of the supply chain logistics cost management.At last, put forward for Austrian ADP Company, and gives the suitable measures to the ADP Company, which can decrease the logistics cost effectively. |