Research On Logistics Cost Control Of Chifeng JianXing Sporting Goods Company

Sporting Goods has not only become a part of everyday life, but also hasinternational characteristics, and has become an integral part of the sports industrychain. With the rise of China’s economy, coupled with the national sports marketsupport and training, sports industries continue to expand, so China accounted for halfof the share of production of sports equipment, with the upgrading of industrialstructure. Moreover, as a non-survival consumer goods sports industry, but also withabundant labor resources and market, China has formed a government-led industrialsystem, but also has a huge consumer groups, was technology-intensive growth.Chifeng JianXing Sporting Goods Company is suffering high cost, poorcoordination, so the paper takes it as an example and studies the logistic cost control.Firstly, the logistics cost control theories are reviewed, and with the principle andimplementation steps of Activity-Based Costing, combined with Chifeng JianXingSporting Goods Company, the paper analyzes the accounting methods and contents oflogistics cost, on the basis of the logistics data of2012of Chifeng JianXing SportingGoods Company, we calculated operating costs, and distributed operating costs, andanalyzed the accounting results, at last established logistics cost accounting andcontrol system.