| In the 21st century, the society has changed from industry society to the knowledge economy society, and the information revolution represented by the computer technique, communications technique and internet technique is the core of the society. It has brought a lot of influences to people life, including the modern management theory, management concept and management technique. In this background the ABC(activity based costing) came into being, and it was a new enterprise management theory and method, which was applied firstly in the western advanced manufacture enterprises in 1980s. By now, the applied research about ABC is new in China, but as a cost management model, there is little research on its application to enterprise on controlling and decision. Therefore, it is very urgent to study its action to controlling and decision.Activity-based management is a method of cost management to solve weaknesses of traditional cost management system, is a kind of new management concept which puts the management emphasis into activity level. Its aim is to eliminate as more activities of no increment value as possible, improve activities of increment value, optimize activity chain and value chain, finally raise the value of customers and enterprises.The applying of Activity-based Cost in logistics cost management, is just hitting the spot. According to the feasibility and maturity of ABC applying to logistics management, This paper also studies applications of ABC in logistics cost management,such as logistics cost calculation, The kernel of this paper is logistics cost calculation, polymerize again,divide, define logistic activity, establish logistic activity center,and show the theory and calculation method of two-dimensional calculation model about Activity-based Cost, afterwards gave a particular description of the optimization method of cost structure about ABC. Finally, the paper uses one of the models to solve the logistic cost problem for SanXin logistic Company. |
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