Research On The Application Of Activity-based Costing In D Logistics Enterprises

With the continuous advancement of global integration,the increasing development of Internet technology and the rapid rise of e-commerce,it has greatly promoted the development scale of China's logistics industry.The logistics industry is one of the key industries supported by the state,and its development status is closely related to the national economic development level.Therefore,under the favorable domestic economic environment,the logistics industry has strong demand,and small and medium-sized logistics companies have emerged.In a fierce market competition,small and medium-sized logistics companies need to increase revenue while controlling logistics costs and increase corporate profitability.However,increasing income requires enterprises to upgrade their industries,optimize and integrate industrial structures,and formulate long-term development strategies,which are difficult to achieve in a short period of time.Therefore,cost control is the top priority of enterprises.However,at present,most of China's small and medium-sized logistics enterprises have obvious shortcomings in cost accounting.The accounting methods are not reasonable,which can easily lead to distortion of cost information and the failure to achieve the purpose of cost control.This has affected the management to make scientific and reasonable strategic decisions and hindered Enterprise development.Therefore,research on more reasonable,effective and standardized logistics cost accounting methods and accounting systems is an urgent need for small and medium-sized logistics enterprises to survive and develop.Under this background,this paper introduces the operation cost method,taking D logistics enterprises as an example to build a logistics cost accounting system based on the operation cost method,in order to provide reference for similar enterprises to apply the operation cost method.The thesis starts from the strategic goals of promoting the optimization of cost management and achieving sustainable development of logistics enterprises in China,citing the basic theories and methods of logistics enterprise concepts,logistics cost theory,and operation cost method,and analyzing D logistics enterprises under the application of traditional cost method Problems and causes in the cost accounting of enterprises.Under this background,study and discuss the necessity and feasibility of applying D-cost logistics enterprise to apply the operation cost method,and implement the method to D-logistics enterprise based on the operation cost method.A series of calculation procedures for dividing operation centers,determining resource consumption,forming an operation cost database,and confirming operation drivers,and then allocating operation costs to cost objects,finally calculates the total cost.The cost of D logistics enterprises under the operation cost method is compared with the calculation results of the traditional cost method,which fully demonstrates the superiority of the operation cost method for logistics enterprises and improves the accuracy of cost accounting.At the same time,the introduction of the operation cost method can allow enterprises to continuously improve and optimize costs in variols logistics had spots,improve corporate profitability,and achieve the purpose of enhancing the core competitiveness of the enterprise.Combined with the actual situation of D logistics enterprises,some necessary safeguards for applying the operation cost method are proposed.