Research On Controlling Logistics Costs Of GJ Company Based On ABC

The logistics cost is hided in other costs, when using traditional cost management to account logistics cost. So, it is difficult to measure and control the logistics costs by traditional cost management. In this paper, based on the formation and analysis of logistics cost of GJ company, taking the company's largest production of two products for example, of which logistics cost is accounted by ABC and cost accounting and logistics cost control methods are studied in this paper. Finally compare the results of traditional cost accounting methods to the use of ABC. Trying to control the logistics costs of GJ company better, identify the most costly resources factors in procurement, production and sales, and make these factors as key points controlled, propose targeted approach to control costs, thereby reducing the total logistics costs and improve the company's overall competitive advantage.