The Study On Activity-Based Costing Methods Applied In Port Logistics Company

In the past, the modern port logistics basic function was only simple loading andunloading, the warehousing, the transportation, but now It presents the big Logistics,integrated, the information tendency . The modern port logistics already developedinto the international logistics center. But In present cost system, Because its link aremany, the product is mixed, the cost is covert, causes the Logistics cost theassignment to be very difficult. The port logistics enterprise's superintendent not to beable to obtain the reliable product cost data.To logistics enterprise ,Activity-Based Costing Methods complied with thisrequest. It take the activity costing as the foundation, this methods is important andpractical. It was considered to be the most promising method to confirm and controllogistics expenses. This article first introduced the Activity-Based Costing Methods'sbasic principle, the calculation step as well as some concept of the port logistics costrelated, then discussion focused on how to use this method to analyze and calculatethe cost of port logistics company, and through a simple example of Tianjin portintuitive than the traditional method has great advantages. Causes the enterprisesuperintendents to have the accurate cost information, serves for the enterpriseoperator decision-making, and to realizes the cost competition advantages ofenterprises.