Cost Model Study Of Small And Medium-sized Logistics Enterprise Based On Activity-Based Costing

With the development and wide implementation of technology, it is more and more difficult to seek profits through raising productivity and reducing cost in producing and management processes. In this situation, the enterprises, as well as the academia area, put high attention on the logistics cost, since the logistics cost is the last profit seeking area at present. The third party logistics (TPLs), as a new pattern of logistics operating mode, was produced under in this situation. Since it was introduced into china for not long, its' cost management mode and method are not so perfect. How to improve the cost management of TPLs enterprises and the logistics activity has become the most important subject for all of the TPLs enterprises. And the TPLs enterprises in China developed from the transport, warehousing enterprise, and relatively small scale, most belong to small and medium-sized logistics enterprises, unlike the modern logistics enterprises abroad, so the paper selected China's small and medium-sized logistics as the main business of this particular study.As a new method to calculate and manage cost based on activity, Activity-Based Costing (ABC) has been deeply studied in theory since it is accepted by domestic scholars. But most of relevant studies are just aimed at manufacture enterprises. The Proliferation in complexity, and mix, as well as the displacement of direct labor and material cost by overhead, has overwhelmed Traditional Costing (TC) Practices. Can not fit in with the requirement of enhance cost calculation and cost management in logistics enterprise. Using this method can not get the right cost information and to lead the wrong decision. So, logistics enterprise need a new costing method——Activity-Based Costing. In this context, the paper will introduce ABC to small and medium-sized enterprises logistics and carry through a systematic study.The main purpose of this paper is to study the application of ABC in cost management for small and medium-sized logistics enterprises from a microscopic view, and to explore an effective logistics cost accounting method. In this paper, uses methods of standardized research and case studies, quantitative and qualitative analysis combination, on the basis of contrast the status quo of the logistics costs at home and abroad, from microscopic view, to study small and medium-sized logistics enterprises in China, to discuss the small and medium-sized logistics enterprises Cost management and accounting analysis, demonstrated the necessity and obstacles of applying ABC to small and medium-sized logistics enterprises, mainly on how applied ABC to small and medium-sized logistics enterprises in the costs calculation and customer profitability analysis, and building ABC model that suitable for small and medium-sized logistics enterprises - simplify + integration model, and giving a case of application. On this basis, we bring up some problem that small and medium-sized logistics enterprises should pay attention to in implementation of ABC.