Application Research Of ABC In BN Postal Enterprise Express Logistics Cost Management

With the development of modern society,enterprises are closely connected with each other,and the role of logistics is increasingly close.Logistics enterprises have become the link between different enterprises.At present,logistics industry has become a complex service industry integrating transportation,warehousing,freight forwarding,information and other industries.It is a basic and strategic industry supporting the development of national economy.The construction of e-commerce platforms such as taobao,jingdong and puduo has greatly promoted the development of the logistics industry.However,as the competition among logistics enterprises intensifies,how to accurately calculate logistics costs,how to effectively control and control logistics costs and how to manage logistics costs have become the focus of logistics enterprises.The introduction of activity-based costing(ABC)to the accounting of logistics costs is conducive to strengthening logistics cost control,optimizing costs and improving efficiency.Theoretically,there is little research on the logistics cost of express business in China,and a large number of express logistics enterprises have not paid attention to the logistics cost management.Based on the above background,it is of great significance to conduct ABC accounting for logistics enterprises,improve their management level,strengthen service quality and enhance their core competitiveness.This paper uses case analysis method and comparative analysis method to decompose the express business of BN postal enterprises according to the process,introduces activity-based costing method,analyzes the necessity and feasibility of introducing activity-based costing accounting system,establishes activity-based database and constructs activity-based costing accounting system.Calculate the logistics cost of each stage of express business of the three branches of BN postal enterprises.By comparing the results of traditional costing method and activity-based costing method,this paper analyzes the limitations of traditional costing method and shows the advantages of activity-based costing method.Then,according to the problems existing in the current accounting system of BN postal enterprises,the establishment of ABC accounting system should be strengthened from the following four aspects:(2)build an all-round performance evaluation system based on the target cost;(3)further optimize the process and improve the logistics management system;(4)to build an information platform integrating industry and finance.It is of practical significance to strengthen the logistics cost management of BN postal enterprises and optimize the operation process.