The Study Of Management In Enterprise's Logistics Cost Based On Activity-Based Costing

Reducing logistics cost is considered to be the third profit source of enterprises。But at present, under the traditional cost accounting method,the logistics cost of enterprises of our country is like an iceberg, a great deal of expenses correlating with logistics inside enterprises are all sneaked into other administrative expenses, thus making it very difficult for enterprise's administrator to master enterprise's real logistics cost, let alone reduce it。Activity-Based Costing Method is an integrated management approach that is based on the Activity-Based Costing, Activity-Based Accounting and Activity一Based Management。ABC overcomes the unfair for indirect expense of traditional costing measure, which induces the distortion of accounting information。So it can bring the true impersonal financial information for decision一making in a company。To logistics system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistics expenses.But at present, Activity-Based Costing Method has not almost been used by enterprises in our country。After introduction of Activity-Based Costing, relevant concept, checking principle and step, relevant concept of logistics cost, this paper has discussed emphatically how to analyze and calculate the logistics cost of enterprises using Activity-Based Costing Method, has illustrated the enormous advantage of Activity-Based Costing Method against traditional method in calculating enterprise's logistics cost with a simple sample。By that, the paper makes every effort to make people have a comparatively intact understanding to the logistics cost of enterprises, hoping enterprise's administrator to pay more attention on Activity一Based Costing Method to change its performance in logistics system of our country, and to realize the cost competition advantages of enterprises。...