A Study On The Application Of Activity-Based Cost In The Cost Management Of Logistics Enterprise

The pace of economic globalization is unstoppable,trade between countries is becoming more frequent,and the logistics industry is booming.The competition among logistics companies is also becoming more and more fierce.Enterprises can use them in order to stand out from the competition.Cost management has a limited cost reduction and improved competitiveness.At present,China’s logistics industry is at the initial stage,and enterprises still use the traditional cost method as the basis for logistics cost accounting.However,this method is not applicable in the logistics industry with high overhead costs.The calculated cost information is prone to deviations,resulting in enterprise costs.The distortion phenomenon is not conducive to the refined management and control of logistics costs within the enterprise.The traditional cost method is too monotonous for the allocation of overhead costs,and it is not targeted.It is impossible to separately calculate the resource consumption among the various links of logistics.This is also the cost management that logistics companies need between current cost management and traditional cost method gap.For the logistics industry,the implementation of the activity-based costing method not only improves the current cost management status of the enterprise,but also gives the company more accurate cost information.Therefore,the logistics enterprise needs the activity-based costing method for cost management.In addition,applying the activity-based costing method to the cost management of logistics enterprises is an extension and enrichment of the theoretical study of activity-based costing,and further expands the scope of research involved.In addition,it can break through the difficult situation of manufacturing companies in the cost-effectiveness of manufacturing.This makes its accounting method expand in different industries.Activity-based costing has many advantages in enterprise logistics cost management.It can build more scientific accounting methods and processes for enterprises,and realize the refined management of enterprise costs.This paper mainly adopts the literature research method,the comparative analysis method and the case analysis method.Firstly,the domestic and international research on the logistics cost and the activity cost method is taken as the starting point.The basic principle of the activity-based costing method and the accounting process and the cost management of the logistics enterprise are taken as the starting point.The composition and characteristics of the paper are discussed in detail,and the difference between the activity-based costing method and the traditional costing method is analyzed.The advantage of the activity-based costing method in the logistics enterprise accounting is obtained.Then based on the relevant theoretical basis,this paper combines the actual situation of the D-logistics enterprise.Exploring and researching the business contract that occurred,summarizing the implementation process of the activity-based costing process in the enterprise costing process,comparing the accounting results of the traditional costing method with the activity-based costing method,and analyzing the reasons for the differences between the two accounting results,indicating The scientific and rationality of the activity-based costing method in logistics enterprise cost management is more applicable to the cost management needs of modern logistics enterprises,and proposes the relevant safeguard measures for the implementation of the activity-based costing method for logistics cost management.Finally,the research of this paper is drawn.Conclusion and prospective development of activity-based costing exhibition.