Research On Application Of Activity - Based Costing In WF Container Transportation Company

Under the impetus of the economic globalization,,the flow of resources already broke through the limitation of space and time,quickly from one area to expand to a country,and even extended to the world.Through advanced means of transportation and network information technology,logistics enterprises reduce transportation costs,improve transportation efficiency and play an increasingly important role in resource allocation.At the same time,the modern logistics service industry is also regarded,speed up the development of logistics industry,the transformation of the mode of economic development and enhance the competitiveness of the national economy is of great importance.On April 1,2017,coscon,CGM,evergreen Marine,and oocl’s four big Chinese giants have set up "the sea Alliance"(OCEAN Alliance)signed a memorandum of understanding and start to implement.The alliance aims to provide quality services and extensive coverage.It is in such a development situation that the development of port cities has driven the demand of transportation,and container logistics enterprises expect to enter a stable period.Overall development level of logistics industry in China is still relatively low,also not for logistics transportation enterprises set up special cost accounting standards.Most logistics enterprises in our country were established on the basis of the transportation enterprise,understanding of enterprise cost management using the traditional cost accounting method to accounting cost.At first,this paper has sorted out the related theory homework cost method,this paper introduces the WF processes and cost characteristics of container transportation company,the cost accounting of WF container transportation company status was analyzed,and then expounds the operation cost method and the applicability of the WF corporation,this paper introduces the implementation of the specific conditions of the homework cost method,cost accounting and cost management,and finally to WF container transport company implements the homework cost method,strengthen cost management for WF company,raise the level of cost management to provide the reference.