Research On Cost Control Of Express Delivery Industry Based On Activity-based Costing

Since the 21 st century,the rapid development of Internet,shopping network has greatly promoted the development of China's express industry.The total cost of social logistics in 2017 is 14.6% of GDP,but it is still higher than the global average of 9.5%,and the high logistics cost seriously restricts the development of China's express industry.The application of ABC in express enterprises can enrich the theoretical support of ABC,and provide a new way for Chinese express enterprises to control costs and manage enterprises.This paper analyzes the cost control and cost management of S express company based on ABC based on comparative analysis and empirical analysis.First article to express industry and the particularity of express industry cost is presented,and then this paper introduces the basic information of the article research object S express company,S Courier company current status and problems of cost accounting,and analyzes the homework cost method is carried out in the necessity and feasibility of S Courier company.Based on S express the company's operating status,organizational structure characteristic,process requirements,etc.,to complete the homework cost method of the implementation of the scheme design,according to the express company S xi 'an branch provides the data,the empirical analysis,comparative analysis the homework cost method and traditional method,the difference in cost accounting,finally points out that homework cost method in the difficulties in the implementation process,and put forward the corresponding suggestion,Suggestions from four aspects,including staff training.Article on the basis of full study homework cost theory combined with express company S cost management present situation,the innovative Courier companies operating cost calculation is established combining the homework cost management model of complete homework cost method.However,due to the author's understanding of homework cost method and research level of Courier company limited in design of activity-based costing system is not perfect enough,hope to be able to be perfected in the later work.