Research On A Model Of Logistic Cost Accounting Based On ABC

The circulation enterprises logistics cost management based on the right logistics costaccounting. Accounting logistics cost in a right is also the main means to improve theprofitability for circulation enterprises. However， the research on logistics cost of circulationenterprises is a very few. This makes the enterprise’s cost management have manydeficiencies. In this paper， Activity-Based Costing will be used in circulation enterpriseslogistics cost accounting intended for not only providing a more feasible method incirculation enterprises logistics cost accounting but also meeting the needs of moderncirculation enterprise development. What’s more， it will make the circulation enterprise costmanagement better. At the same time， it can provide more sophisticated product profitabilityanalysis as a basis for decision-making for managers.The research methods of this paper are theoretical research and exploratory research.This paper elaborates the meaning of activity-based costing and some related theories oflogistic cost accounting first, based on literature review. It makes us know that ABC can beused logistic cost accounting in theory. And than this paper talks about the necessity andfeasibility of ABC being used in logistics accounting. The model of logistic cost accountingbased on ABC is produced in the last part of the article combined with Zhongshi Company.Although some steps of the model are nor used in actual, we can find that this model canmake the logistic cost accounting better.