Research On Cost Accounting Of XD Logistics Company Based On Activity-Based Costing

With the development of market economy and the increasing integration of global trade,logistics has received more and more attention as the "third profit source".The competition among logistics enterprises intensified,high logistics costs has become a serious problem,logistics cost control has become one of the important factors influencing the enterprise competition ability.At present,our country logistics enterprises generally adopt the traditional cost accounting method of logistics cost management,this method has the disadvantage of distorting the cost information,affecting the logistics decision-making and management effect of the enterprise.As people life quality rising,more and more people have a higher requirement of logistics service,logistics enterprises need to find a balance between logistics cost and logistics service,to meet the enterprise win-win goal.ABC costing method is a new kind of cost accounting method.Its advantage is able to accurately reflect real logistics cost information,to avoid the cost information distortion lead to policy mistakes,for enterprises to improve management level,reduce logistics cost,optimize the allocation of resources to lay the foundation.This paper takes XD company as an example to explore the application of ABC in enterprises.Firstly,the paper reviews the related theoretical research,and then analyzes the concept and characteristics of logistics cost management,the principle and general steps of ABC.Based on the general situation of XD company and the analysis of problems,the applicability of activity-based costing method is expounded,and the accounting model is established according to the operation cost method.By analyzing the example application,the calculated results comparing with traditional accounting result analysis,puts forward logistics cost management countermeasures and Suggestions for XD company,put forward the direction of the reform of cost accounting for XD company,through the homework cost method to improve the quality of accounting,further improving the logistics cost accounting system.