Research On Application Of Activity - Based Costing In Logistics Enterprises

With the development of information technology and the increasingly fierce competition of the market, the business situation has become very difficult, if you want to continue to maintain a good profit, cost control is very important. In this context, the logistics cost as a new research hotspot is also getting more and more attentions. At present, the logistics cost accounting for small and medium-sized logistics enterprises in our country is still in a simple to use the traditional cost accounting model, this method of allocation of indirect costs is unreasonable, can not provide a competitive price, but also unable to work in the process of cost effective control. So the use of activity-based costing to logistics cost accounting and control is very important.In this paper, the principle and implementation process of the activity-based costing method, the characteristics of the logistics cost is introduced, and the X of logistics enterprises operating conditions are analyzed, the implementation of activity-based costing based conditions were studied, and the simulation of X logistics company implemented the activity-based costing, the result will be the results obtained with the traditional cost model of. In order to understand the implementation of activity-based costing effectiveness. The rational thinking and the application of the results,and use the idea of activity to control the cost in the enterprise operation process.Finally summarizes the full text. For pricing,better and better in the process of logistics enterprises cost control, increase revenueand other aspects to provide a strong basis.