Research On Application Of Activity Based Costing In China Post

As a traditional logistics enterprise, China Post is going through unprecedented reformation for the past few years, separate government functions from enterprise management; build modern enterprises system, competitive services and universal services are separating step by step. In this context, postal services face a series problem of inefficient, unreasonable in accounting and high cost. Therefore, the most important things to do for China post are to reduce cost; enhance efficiency and clear the result of accounting.Unlike the traditional cost accounting methods, activity-based costing can reach the root cause of cost, it overcome the insufficiency of traditional cost accounting, it could provide accurate product cost and related information which facilitate the correct decision-making, create or increase the value for the enterprise. This superiority just meets the cost management requirements of China post.This dissertation selects one-city letter of Guangzhou Post as the study object, through the introduction of cost accounting methods currently in use, analyses the problems, and argue the feasibility and necessity for China Post to use the method of ABC. Then it analyses the foundation work and key technologies in the implementation process of ABC. This dissertation then compares the results of traditional cost accounting and ABC by calculation, and prospects the application results. At the conclusion of this dissertation, it presents the problems that China post should pay attention to during the implementation process of ABC, unsolved problems and revelations. I hope I can make some contribution to the cost accounting innovation and precise management of China Post.