Research On The Application Of Activity Based Costing In Logistics Enterprises

At present, the academe research and practice discussion on logistics costing and expense gather is extremely weak. And the relevant departments of our country have not yet established the unified standard of cost accounting and expense gather for logistics enterprises. Each logistics enterprise calculates the cost respectively with the traditional cost accounting method according to one's own understandings of logistics cost concept. However, the traditional cost accounting method has connatural limitations, so the cost accounting and management not only is the bottle neck of the market development, but also is the sticking point of effective operation management, decision-making, optimized resource collocation.Under the above background, Activity Based Costing (ABC), which is considered the optimized and most promising method of calculating and controlling logistics cost, is introduced in the cost management of logistics enterprises, the application research on ABC in them is tentatively carried on in order to provide the theory and decision support for them.First, the theories of ABC, the classification and operation of logistics enterprise are discussed. Then the cost structure and cost characteristics of them are analyzed detailedly.Moreover, ABC and tradition cost accounting system are compared and analyzed detailedly,and the main excellences of ABC are discussed, then the application necessity and feasiblity of ABC in them are probed into deeply.In the end, the basic steps of ABC are concluded. And the costing principle and cost partition of ABC for them is analysed,then the technology route,costing steps,costing model as well as levels of implementing ABC for logistics enterprises are designed. In addition, the application modes based on ABC for them are studied deeply, and the application difficulties and countermeasures of ABC for them are summarized.