Study On Activity Based Costing Control In Logistics Enterprises

Under the situation of rapid economic development,market competition is in the incandescent stage,the pressure of enterprises is becoming more and more serious.Enterprises that use price to gain market competitiveness are more and more,how to find and create their own competitive advantages and stand on the market competition Undefeated,is a subject in constant discussion.Numerous studies show that effective cost control can help companies control costs at an ideal level.In the logistics industry,customers are increasingly demanding on services,which not only place higher demands on the quality of service,but also put higher demands on the speed of providing services.Logistics companies in order to meet customer needs based on the expected profits,the use of a reasonable cost control method is to determine the key success factors.However,the traditional cost control can hardly accurately control the costs incurred by the increasingly complicated operation activities of the logistics enterprises.As a new cost control method,the operation cost control can not only be used as an accurate cost control system,Layer optimization process and means to improve performance.Tracking the cost generated by providing services,providing more accurate cost information for the enterprise,and providing an effective way for management to control costs.It is of practical significance to study the application of the logistics enterprises.Through the form of icon,it can provide more intuitive description and comparative analysis.Combined with the characteristics of the logistics enterprises,we should engage in the three aspects of control research before,after and after.Taking the operation process of SF company as an example,this paper analyzes the application and control of the operation cost of the logistics enterprises,so as to better clarify the application of the operation cost control of the logistics enterprises.Finally for the logistics enterprises how to strengthen the control of operating costs proposed to strengthen the basic work of cost control,improve the cost control system recommendations.Logistics companies to improve the process of cost control,improve the profits of enterprises and enhance the competitiveness of enterprises in the industry.