Research On The Logistics Cost Control In SQ Enterprise Based On Activity-based Costing

The increasingly expanding of third-party logistics as an emerging industry,with the rapid development of global economy, but the competition is more intense.The key to competitive advantage are accurate accounting of logistics costs, andlogistics cost effective control of third-party logistics companies to expand corporateprofits. At present, most Chinese enterprises have adopted the traditional costaccounting methods to calculate the cost of logistics enterprises. However, thismethod is based on the number to allocated the indirect costs, and overestimated thecost of a simple contract, underestimated the complexity of the contract cost. Thisdoes not provide accurate cost information for the enterprise, leading enterprises areunable to effectively control costs. Activity-Based Costing stress activity, the directand indirect costs as the cost of services consumed operations, broadening the scopeof the cost of computing, so that accounted for the cost of services more accurately.Thus, through the application of third party logistics enterprises to accurately Costingenterprise cost information, improve enterprise management process, in order toprovide complete pricing information and cost control.This dissertation analyzed the logistics cost accounting and control, andresearch significance first, and brief introduction of logistics cost accounting andcontrol the status of the study abroad, expounded the Logistics cost accounting andactivity-based costing application in logistics cost calculation; Secondly, this articlealso described the logistics cost control status of the SQ company Limited, and raisedthe problems, also analyzes the causes of the problems; Again, apply of activity-based costing on two of the logistics company logistics orders a month costing of SQcompany. The analysis of the characteristics of the SQ company’s logistics costs, andthe necessity of SQ company use of activity-based costing to account for the cost oflogistics enterprises, and established logistics cost control model, select tworepresentative parts logistics orders, using activity-based costing accounting thecompany’s orders, cost accounting results with the traditional method and the results of calculations were compared with calculated by comparing the results Costing canbe more rational, scientific computing SQ Company logistics costs for businessleaders to provide more accurate information on the real cost control, cost controland made logistics solutions; Finally, proposed countermeasures of SQ company’slogistics cost control based on cost control model.