Research On Cost Control Of L Logistics Enterprises Under Activity-based Costing

At present,China has become a strong new driving force for the development of the global express market.Despite the rapid expansion of the market,there are various problems,such as the mismatch between the strong market demand and the limited service level,which reflects the late start of the market-oriented logistics express industry in China.On the one hand,the huge growth rate and share of emerging industries and markets have attracted a large number of capital and small and medium-sized enterprises to rush in and constantly supplement the industry's transport capacity.On the other hand,with the attraction of the market,more and more saturated many homogeneous enterprises are facing all-round competition and pressure,among which price competition is the most common and core operating factor that logistics enterprises are facing at present.Under the current situation that the unit price and profit space are constantly compressed,the traditional extensive logistics cost accounting mode can not meet the actual needs of the daily operation of the enterprise,which is not conducive to the decision-makers to make a reasonable judgment on the price factors.It is necessary to make changes to carry out fine cost accounting,and take reducing the logistics cost as the new profit source of the logistics enterprise.There is still a large gap between China and developed countries in the cost control of logistics,but there is a huge space for the proportion of the cost of logistics enterprises in the total cost to decline.At present,we can actively explore,learn from the advanced technology experience of developed countries,and apply it to the daily accounting management process of enterprises.Based on this situation,this paper takes l logistics company as the starting point of the case model design,studies the cost projects faced by the logistics enterprises in practical application,and proposes optimization for the existing cost accounting methods of L company.Based on the "activity link" as the logistics cost accounting method,we strive to improve the traditional cost accounting problems,and on this basis,we analyze the differences between the old and new cost accounting results,and explore the possibility of practice in logistics enterprises.It mainly uses case analysis method and comparative analysis method for analysis andresearch,and combines with the actual case of L logistics company for research and discussion,to review the accounting methods of enterprises,analyze the existing problems and causes of the existing methods;through the comparison of the accounting results of activity-based costing and traditional cost method,further analyze the causes of the differences,and clarify the relationship between activity-based costing and traditional cost method Objectivity and authenticity of management methods.In view of the current situation of L logistics company,this paper finds out the relevant matters that l logistics company should pay attention to when implementing activity-based costing,and puts forward the universal suggestions in combination with the industry development trend,so as to help logistics enterprises establish a more comprehensive implementation strategy of activity-based costing.The innovation of this paper is mainly to analyze the current situation of cost accounting that modern logistics enterprises generally face,establish a logistics cost accounting model based on activity-based costing,and take the order business of l enterprise as an example to calculate and measure,and compare the accounting differences between the new and old accounting methods.The purpose of this paper is to improve the scientific cost allocation of logistics enterprises,to provide reference and control basis for refined quotation of logistics products,and to put forward the necessity of complementing each other between the accounting method based on activity-based costing and the construction of information system.