The Methods Research Of Logistics Cost Management Of Enterprises Based On Activity-Based Costing

With the development of logistics, great changes have happened in management. Particularly, from the aspect of cost management, it becomes more important to know the actual logistics cost, to calculate logistics cost exactly, to control and reduce logistics cost considerably after the introduction of logistics. Traditional accountancy can't calculate logistics cost exactly, so it's impendency to find a new way to calculate the true logistics cost. The logistics costs management theory as a tool of empowers enterprise's ability is researched deeply more and more. Our enterprises must strengthen our compete ability through logistics costs management. It is much more important to analyze the control and appraise of logistics costs management and establish an excellent method for it nowadays. The applying of Activity-based Cost in logistics cost management, is just hitting the spot. The thesis brings forward the importance of ameliorating the current cost management analyzing the current situation of cost management of government-owned enterprises and explaining the reasons for it.The thesis is researched by means of quantitative and qualitative analysis. Firstly, the paper discusses the concepts of logistic cost and Activity-Based Costing. This part analyzes the definition and running course of logistics, the constitution and characteristic of logistics cost. In fact, the logistics cost management of enterprises is to manage enterprise's logistics, and the cost is only its management means. According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs. Base on the above, this part uses the cost calculating model to solve the problem of logistics costs in enterprises.This paper mainly analyzes the logistic cost-measuring and logistics cost control. In the chapter four discusses the methods to reform by adopting new costing method Activity-Based costing. After discussing the reasons, step and qualifications of adopting Activity-Based Costing method, this part emphasizes on the role of Activity-Based Costing method to the reformation of the costmanagement. Here we make a case to exemplify the advantage of Activity-Based Costing. Lastly, it dissertates some basic conditions, which the enterprises must prepare for the sake of controlling logistics cost. And how to choose the kinds of modes to control logistics cost, which can adapt different logistics course and circumstance. This part brings out some methods to control logistics cost from different point of view after analyzing the logistics function, the duty of branch and logistics course by many kinds of way through the different constitution characteristics of logistics cost. It can be used for reference supply to real work.