Research On The Cost Accounting System In Logistics Enterprise Based On Activity-Based Costing

With the continuous development of society, logistics is playing a more and more important role in the aspects of our daily life, the operation of enterprises and international cooperation. China grows economically stronger by the day has also led to the prosperity of logistics enterprises, the logistics has become an important pillar of the national economy, logistics business is also constantly expanding. According to related statistics, the total social logistics in our country is increasing recent years, from Cny125.4 trillion in 2010 rose to Cny213.5 trillion of 2014, indicate the grate development trend of logistics in China. But at the same time, the logistics cost is also increasing, so, it’s the most important to control logistics cost effectively. And recently, logistics enterprises still exist deficiencies in cost accounting of China, the cost accounting methods are not reasonable, but also the lack of unified standard cost accounting system, thus, make the cost information is not reliable, not to mention the cost management and control, restricted the enterprise expand market share and manage business. Therefore, to research a reasonable and effective logistics cost accounting method and accounting system has become an urgent requirement for the survival and development of logistics enterprises.Under this background, this paper will introduce the activity-based costing method(ABC), which is considered to be the most promising method to confirm and control logistics cost. Construct a cost accounting system for logistics enterprise based ABC in order to provide the theory and decision support for the logistics cost accounting and control. Firstly, this paper summarizes the related theories and principle of the logistics cost and ABC on the basis of some related literature review, and make a clear classification of the cost of logistics enterprises. Secondly, on the basis of related theory, the article analysis the main problems of logistics cost accounting recently: the cost accounting methods are not reasonable and the lack of unified standard cost accounting system, and put forward targeted solutions—Construct a cost accounting system for logistics enterprise based ABC, and analysis it’snecessity. Thirdly, the author put the analysis conclusion into practice, description of the whole process of constructing the system concretely, which involved in Cost accounting system design and cost account system design,At the same time, applied it into the all process of logistics enterprise cost accounting, design of accounting vouchers, account settings,accounting treatment, books registration and preparation of statement through the case, and compared with the results by traditional cost calculation method, thus, confirmed the flexibility of this accounting system. Finally, this paper points out the difficulties when logistics enterprise put ABC into cost accounting, and also puts forward specific recommendations in order to provide reference for logistics cost accounting which use ABC reasonably and effectively.