Research On The Application Of Target Activity Based Cost Management In W Logistics Company

With the advancement of technology and the rapid development of e-commerce,the logistics industry is facing unprecedented opportunities and challenges,and improving the level of cost management has become an important means for logistics enterprises to improve their competitiveness and capture the market.Therefore,logistics enterprises are required to record various costs strictly,accurately and in a timely manner,and strengthen precise cost management.In the above context,the traditional cost method,which is commonly used in logistics enterprises,lacks the support of fine operations,resulting in distorted cost feedback information,difficulty in precise review of cost budgets,so the traditional cost system can no longer fully meet the needs of strategy and management.At the same time,although the target costing and the activity based costing applicable to logistics enterprises effectively improve the cost management level of logistics enterprises,there are some shortcomings in both,so combining the target costing and the activity based costing to study the advantages of the two,which has theoretical and practical significance.This paper adopts case research method and field research method,etc.,selects W logistics company as the research object,on the basis of in-depth analysis of the current situation of cost management,obtains relevant data and data of the enterprise on the spot,closely combines the business characteristics of logistics enterprises,takes target activity based cost management as the core,uses cost-benefit,strategic cost management and management cycle theories,and systematically constructs the target activity based cost management system of logistics enterprises.The whole text is divided into six parts: the first part is the introduction.It includes the research background and significance,literature review and evaluation,research content and methods,as well as the innovation of this paper.The second part is the definition of concepts and theoretical foundations,mainly including the definition of related concepts and the interpretation of relevant theories.The third part briefly introduces W Logistics,analyzes the cost structure,cost management status and existing problems of W Logistics Company,and expounds the necessity and feasibility of the company’s implementation of target activity based cost management.The fourth part is the specific application principles,processes and effect of target activity based cost management in W Logistics Company.The fifth part proposes the safeguard measures to be implemented in W Logistics for target activity based cost management.The sixth part is conclusions and outlooks,including research conclusions,research deficiencies and prospects.By studying the application of target activity based cost management in W Logistics Company,this paper concludes that:first,it is feasible and necessary for W Logistics Company to implement target activity based cost management.Second,using this method can improve the company’s cost management efficiency.Third,the implementation of this method requires certain conditions.Fourth,the implementation of this method by W Logistics Company has reference value for other companies in the same industry.These are the innovations of this article: First,the combination of target costing and activity based costing.Most scholars only study target costing and activity based costing separately,and rarely use both in combination.Second,apply target activity based cost management to logistics enterprises.The application of target costing and activity based costing in logistics enterprises has become common,but there are few studies on the application of target activity based cost management to logistics enterprises,and this paper can enrich the research literature in this regard.