The Study Of Cost Control In Logistics Enterprise Based On Activity-Based Cost

At present, the domestic logistics enterprises are in developing stage, and they are all facing the problem of lack of funds and high cost in operation. If they want to get more advance and longer development, a cost control system suitable for their business to control cost and expense seems requisite.According to the business in the logistics enterprises, this paper brings the Activity-Based Cost into cost control practice in order to probe into a new method to reinforce cost control and raise economic benefit in the logistics enterprises, meanwhile it also perfects cost control theory in the logistics enterprises.This paper first introduces the theory of cost management system, then according to the components and features of the cost in the logistics enterprises, puts forward the necessity and feasibility on the application of Activity-Based Cost, and on the bases of above, it constructs activity cost control model which includes activity analysis, activity standard establishment, analysis on the variance between the standard and actual cost, and evaluation on the performance of the activity cost model. At the end of this paper, it takes HuaYu Logistics Enterprise for example, and deeply analyzes how to apply the activity cost control into actual cost control.Although the practice has proved that the activity cost control model is a new method suitable to the features of the cost in the logistics enterprises, which could provide more precise cost information, and make the variance between the standard and actual cost much easier, it also has some disadvantage. So the activity cost control model is used, something on its disadvantage and limitation should be paid attention.