| Enterprises under layers of pressure from the market and the rising cost of raw materials as well as customers' demand for increasing diversity, which make corporate profit margins decreased.At the same time, what is called "the third profit source" logistics is payed more and more attention by people. With regard to manufacturing enterprise, although the percentage of raw material cost is the highest one in project cost, logistics costs followed,and the proportion can not be underestimated. Under the circumstance that the traditional accounting method can't give technical support for data truly and effectively in response to the enterprise's present situation of logistics cost,which makes enterprises for innovation of logistics cost accounting method. In order to have scientific management of logistics cost is the key to the better development of enterprises. The ABC method,on account of the reason that it can accurately calculate the logistics cost and reflect the composition of logistics cost in the real situation to some extent meanwhile provide real data for the enterprise management decision,was concerned by enterprise managers.Firstly,this paper expounds the basic theory of logistics costing and control based on ABC.Then,constructs a ABC model.Next,analyzes enterprise A logistics process and logistics current situation,besides explain to use ABC is necessary.Finally,gives some suggestions to all manufacturing enterprises.Due to the limitation of my professional knowledge level, the theoretical study of logistics cost control is not enough. And there is no further discussion of how to transform the Traditional Costing and ABC effectively and how to make better application of the ABC on the basis of Traditional Costing.In later study,the related theory will be more systematically summarized and will be applied to practice either.Whether the application of ABC can be transformed on the basis of the Traditional Costing is of great significance in later study. |
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