Research On Cost Control Of H Post Office Based On Activity-based Cost

Nowadays with the development of Chinese grand economy,the logistics industry has achieved rapid development as foreign logistics enterprise entered into Chinese market.The new pattern has emerged for Chinese logistics industry market.The competition between domestic and foreign logistics enterprise has been intensified.Higher competition has put an urgent call of innovation of operation system.Considering cost control,the traditional cost accounting system lacks some essential information for cost management.Therefore,operating cost is remedy for the traditional cost accounting system defect.It helps the enterprise to identify the cost factor,leading to better efficiency of enterprise management.In order to explore the operating cost method practice in the field of post service,in this study,we first describe some concept and formula of operating cost method as well as the concept of cost control.Secondly,we apply the method to the post industry to propose a model for cost control of operation in the post industry.Then,a case study of H post enterprise is provided to find the strategy of cost management and control in the post industry.The main point of our study is to analyze the reason of cost control to ensure the optimization for cost management and control in the post industry.This study give the guide of analysis of the cost control in the post industry to enhance the cost control of post industry,to reduce the cost of post enterprise,and to improve the economic benefit.Through the analysis of the logistics industry,the forming reason of logistic cost,the work flow,the resources consumption process,the reduce the valueless logistics operations,to control the logistic cost,to make innovation of logistics operation process,to propose the superior cost control in H post enterprise case.In the end,the paper provides some advice on improving cost control by introducing operating cost control system and intensifying the management consciousness.