Application Research Of Activity-based Costing In A Logistics Enterprises

With the rapid development of domestic e-commerce,as an emerging sector in the tertiary industry,logistics companies have experienced rapid development in recent years,and their service quality has improved significantly.However,due to the lack of logistics cost management concept in domestic logistics enterprises,most logistics companies still use traditional cost methods to calculate product costs,and the cost data obtained lacks accuracy,which easily leads to wrong decision-making.The activity-based costing method makes up for the shortcomings of the traditional cost method that can not provide effective and accurate cost information to enterprises.It can penetrate into all aspects of logistics operations and expose the root causes of operating costs.This paper starts with the relevant background and significance of logistics enterprise cost management.Firstly,it collects and organizes domestic and foreign literature materials of logistics cost management,and expounds the theoretical knowledge about activity-based costing.Secondly,by comparing and analyzing the characteristics between traditional cost method and logistics cost method,this paper puts forward the shortcomings of express delivery enterprise in logistics cost management under traditional cost method,and discusses the feasibility of logistics enterprise using logistics cost method to carry out logistics cost management.Sex and role.This paper focuses on A logistics enterprises as the research object,analyzes the logistics cost management situation,and uses the activity-based cost method to calculate the cost of documents and articles.Finally,it is concluded that the activity-based costing method is more beneficial to logistics enterprises than the traditional cost method.Cost management,with good scientific and normative.Finally,the paper also analyzes some problems and safeguard measures that logistics enterprises need to pay attention to when adopting modern activity-based costing to carry out cost management.Compared with other countries,China has not introduced the activity-based costing method for a long time.It is not widely used in the industry,and most of it still stays in theoretical research.The whole system research is not scientific and comprehensive.At the same time,there are not many application cases of activity-based costing in specific industries,especially logistics enterprises.In view of this,this paper takes the logistics cost management of A logistics enterprise as the research perspective,and constructs the mathematical accounting model of activity-based costing to carry out logistics cost accounting.The final research finds that it is more feasible to use the activity-based costing method in logistics enterprise cost management.It can effectively reduce the logistics cost of the express delivery enterprise and provide feasible decision-making ideas for the express delivery enterprise,thus providing a useful reference for the implementation of the activity-based costing method in other logistics enterprises.