Research On The Application Of Action Cost Method In SF Logistics Company

Logistics industry in China has experienced considerable development,and due to the promotion of global information technology,logistics industry is more and more society needs,so the scale of logistics industry gradually increased,the market has also sprung up a lot of different kinds of different sizes of emerging logistics industry.However,looking at the situation of our country,China's logistics industry development level is less than foreign countries,experience a short period of time,cost accounting methods are not scientific enough,the proportion of costs is also larger,the logistics industry development space is very large but also face a lot of problems,logistics industry many levels are less than the foreign logistics industry.The root cause of this problem is also the enterprise's grasp of cost information is not clear enough,can not accurately price logistics products,and can not accurately account for cost information if the use of activity-based costing and logistics industry cost management combination,if the use of activity-based costing,on the one hand,can enrich the theoretical framework of operating cost method,Covering a wider range of areas,on the other hand,can enrich and expand the scope of application of operating cost law application,break the limitations of long-term application in manufacturing,help the logistics industry in cost accounting and management more scientific,to achieve refined management.Therefore,in view of the situation that traditional accounting methods can not solve this problem,the urgency of implementing activitycost method is particularly significant.In this paper,the cost management of SF logistics company is studied based on the activity cost method.This paper is divided into six modules,the first module is the introduction,mainly expounds the starting point of the article,the main background and the significance of the study,and at home and abroad on the logistics cost management and operation cost method of the literature to discuss,summed up the research methods and innovation of this article.The second module is the related concept of activity-based costing and the theory of activity-based costing for the later text,and explains the specific cost theory.The third module introduces the main situation and business model of SF company,and analyzes the cost management.The IV module analyzes the necessity and feasibility of implementing the activity-based costing method,applies the activity-based costing method to the cost accounting of SF logistics company,and compares the activity-based costing method with the traditional cost method.The results of the above costing of the V module study the existing problems,compare the calculation results,and put forward the countermeasures of cost management.The sixth chapter is the conclusion and prospect.According to the principle of activity cost,this paper accounts and manages the cost of SF logistics company,finds out the problems of SF logistics company in personnel training,information system construction,Operation division and industrial chain,and puts forward some corresponding countermeasures and suggestions in these four aspects,and at the same time,based on the application analysis of Job Cost method accounting,It is expected to provide reference for the application of activity-based costing in the cost management of logistics enterprises,and enrich the corresponding theoretical system of operation cost method.