The Application And Research Of Activity Based Costing In Express Enterprises

Since twenty-first Century,with the popularity of e-commerce in our country,the express enterprises,as the downstream enterprises of the network enterprises,have thrived.At present,the general trend of the development of domestic express services is increasingly rapid,increasingly standardized.However,compared with western developed countries,there is still a huge gap.Domestic express companies are often at a higher cost to provide the same(or even lower than the level of express services in western developed countries)and a important reason for it is weak awareness for costs control.The vast majority of enterprises still use the traditional method to calculate the costs of logistics,but because of the particularity of express companies,such calculations are often inaccurate.As a result,it will make the decisionmakers get the wrong costs data,and then make wrong decisions.It is an urgent task to seek a more scientific,more reasonable and more suitable method of costs accounting for express enterprises.In 1980s,relevant concepts of Activity-Based Costing(ABC)were introduced into China.Compared to the traditional costs accounting method,it can help enterprises obtain more comprehensive and accurate costs information.Making use of different production activities to calculate costs can not only acquire comprehensive and accurate costs information but also reflect the real process of costs consumption and therefore ABC is accepted and recognized by domestic researchers.Enterprises are also able to use ABC to find invalid activities,optimize the activity chain,reduce costs,and get more profits.With the economic globalization,the circulation of commodities costs more than commodities production,but China's logistics enterprises still can not adopt the reasonable method to calculate costs and control costs.The author of the paper take it as a research background.First of all,the domestic and foreign research status is discussed and the theories of express delivery industry and ABC are described in detail.Then,the author points out the current situations of costs accounting in the domestic express enterprises(most of them adopt the traditional costs accounting method).On this basis,the author analyze and discuss the problem that the express companies should use the traditional costs accounting method or ABC.There is no doubt that it has many advantages for the express companies to use ABC and advantages are mainly reflected in the following aspects.Firstly,ABC is adapted to characters of the express enterprises.ABC,secondly,can enable enterprises to truly understand the way of resource consumption,that is,the real source of costs and thus they have a better understanding of the costs.Thirdly,ABC can help enterprises to use their own resources in a correct and scientific way so that they control costs and improve efficiency.As a result,we can draw the conclusion:it is not only feasible,but also necessary to introduce ABC into the costs accounting system of express enterprises.Then,the author begins to discuss how to apply ABC into the costs accounting system of express enterprises,that is to say,how to break down the traditional accounting system and calculate the costs in a new way.Then,the author begins to discuss how to determine the resources,the resources libraries,the production activities and the costs drivers,and finally calculate costs of the products(services).In this paper,taking Y express enterprise as an example,adopting ABC to calculate its costs and therefore,proving the feasibility of ABC in the costs accounting of express enterprises.Finally,this paper discusses the problems that may emerge in the use of ABC in express enterprises and puts forward some suggestions to solve the problems.