Research On Cost Accounting And Control Of Logistics Enterprises Based On Activity Based Costing

At present,China has become a new driving force for the development of the global express market.Behind the rapid expansion of the market,the logistics express industry in China is a late start of the market,reflecting the contradiction between the strong market demand and the limited service level.On the one hand,the policy of expanding domestic demand calls for large scale market demand,attracting a large number of capital and small and medium-sized enterprises to enter,and continuously replenish the capacity of industry.On the other hand,near completely competitive market,many homogeneity enterprises face full competition and pressure.Among them,malicious price competition is one of the most common and most harmful competition threats facing logistics enterprises.Under the current situation that the unit price and the profit space are continuously compressed,the traditional logistics cost accounting model lagging behind can not meet the reference needs of the enterprise managers in the actual decision-making.Logistics enterprises urgently need to improve the original extensive cost accounting mode and reduce the logistics cost as the "unknown third profit source".According to the statistics of industry data,the logistics cost in developed countries generally controls about 10% of the total cost,and the logistics cost in China generally accounts for 30%-40% of the total cost.From the perspective of development,the cost of logistics enterprises is still further optimized.Based on the background of the competitive price competition in domestic logistics enterprises at present,this paper takes the Y Jiangsu express package logistics product as the starting point of the case model,studies the cost items in the actual application of logistics enterprises,and optimizes the existing cost accounting methods of Y company.First,combing the definition of the concept of logistics cost at home and abroad,and related theoretical research;then,it selects the activity-based costing as the research method,expounds the cost accounting steps,and analyzes the applicability of the activity-based costing in the logistics enterprise cost accounting.Then,the present situation of the traditional logistics cost accounting of the case Y enterprise is reviewed,and the existing problems are analyzed.Through the field visit,the business process and resource consumption of the domestic express logistics products are recorded.Then,according to the activity-based costing,this paper analyzes the operation process and cost range of a logistics service product of "express package" in Y enterprise,and constructs a logistics cost accounting method based on "operation link",and tries to improve the existing problems of traditional cost accounting.On this basis,the difference of the results of new and old cost accounting is analyzed.The practical possibility of the cable information system.The innovation of this paper is mainly to analyze the current situation of cost accounting which is generally faced by modern logistics enterprises,establish the logistics cost accounting model based on activity based costing,and take the domestic express logistics products of Y enterprises as an example to calculate and determine the difference between the new and old accounting methods.The purpose of this study is to improve the attention of logistics enterprises to the consumption of indirect resources,and to provide reference and control basis for the refined quotation of logistics products.At the same time,it puts forward the necessity of complementing the construction of accounting methods based on activity based costing and the construction of information system.