Research On The Application Of Activity Based Costing In The Cost Control Of W Logistics Company

In recent years,the prosperity of e-commerce and the rapid development of public transportation have promoted the rapid rise of the logistics industry.The logistics industry is developing very rapidly,and the size of the companies is also growing.At the same time,with the advent of the information age,the connection between enterprises is more close to each other,and logistics can play a more significant role.The competition in the logistics industry is increasingly fierce,the cost input of enterprises is increasing,and the profit space continues to compress.Logistics cost is known as the "third profit source",and is gradually paid attention to and valued by enterprises.How to effectively control the cost input and reduce enterprise costs to make enterprises more competitive has become the direction that enterprises need to study and optimize.Many logistics companies take the traditional cost method to the contract to complete the cost accounting work,and find that most logistics projects are in the state of loss in the early stage,and the inaccurate accounting results seriously affect the scientificity and rationality of project pricing.Operation cost method to integrate a large number of data information processing,relying on the analysis of logistics cost process and the cause of the consumption,realize the logistics business process and cost accounting analysis,more improve the accurate degree of cost accounting,consistent with the actual development of logistics enterprises,actively completes the relevant research analysis is very necessary.This thesis is based on the cost control of W logistics company.Based on the in-depth analysis of the current state control of W logistics company cost control,the cost control of operating cost methods to W logistics company is applied.The cost of the company’s cost is to look at the company from a new perspective.The purpose of control is to establish an effective cost control process for enterprises to achieve the purpose of cost control.The thesis first reviewed the research of some domestic and foreign scholars,and set the theoretical basis for logistics costs and operating cost methods,and laid the cornerstone for subsequent research.Subsequently,for W Logistics Company,in order to improve the lack of traditional cost accounting methods,W Logistics Company ’s cost analysis and evaluation phase of the cost method of the control and accounting stage of the event,the control and accounting stage,and the post-event cost method based on the prediction and planning stage,and the post-cost analysis and evaluation phase.The cost control process formed in the three stages compared with the original traditional cost approval algorithm.The results of the study can clearly show that the logistics cost calculated through the operating cost method is more accurate.The application of operating cost methods in logistics companies has considerable advantages and provides a reference for other similar companies.Finally,the security measures and countermeasures adopted from the perspective of ideological guarantee,talent construction,system establishment,technical power and implementation process.