The Application Of Activity-based Budget In Large Logistics Facilities Operation

China’s logistics industry is in the booming period, the logistics industry hasbecome a new economic growth point of the third industry in our country, gettingmore and more attention of people. Logistics cannot operate without the developmentof logistics facilities, logistics facilities in the logistics industry huge costconsumption cost took up a large proportion. So the cost management of the operationof the logistics facilities is very important. According to the development history oflogistics cost research, now developed countries go into the logistics cost budgetmanagement stage. Logistics cost management in our country is in the budgetmanagement research stage, few people involve in the logistics facilities operating onthe research and application.Based on the cost management of large logistics facilities, we do the research ofcombining activity-based cost and budget management and the application ofactivity-based budget. Aiming at the process of operation analysis in activity-basedbudget operation process analysis of methods for process optimization, and optimizethe activity-based budgeting result. Lastly, instance analysis of S airport leave portoperations budget. With the research methods in this paper, I compare the logisticscost management theory and activity-based budget related theory, discusses thefeasibility of this method applied in the large logistics facilities. In the instances of theprocess analysis, by using the stochastic Petri net model for performance analysis ofthe existing process, find out the bottleneck of process and put forward theoptimization suggestions.Through the comprehensive analysis of this paper, we hold that after theactivity-based budget in the application of large logistics facilities operation isconducive to control and analyze the cost for different service operation project forcost, realize the demand of multidimensional control costs. At the same time the process of applying activity-based budget promotes large-scale logistics facilitiesoptimization processes, helping the operating system operation efficiency, helping toeliminate waste. For the condition of limited resources, the application ofactivity-based budget also can realize the optimization of resource configuration. Soin this paper, the study of the large logistics facilities operational cost managementhas reference significance with the example of S airport.