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

With the economic globalization and the rapid development of science and technology, enterprises are facing an increasingly great pressure of competition. Enterprises urgent need to reduce costs to obtain competitive advantage. Reducing logistics costs is the third profit source after increasing in sales and lower production costs. Hence in the fierce market competition and rapidly changing market environment, the implementation of logistics cost management is an effective way to improve the efficiency of logistics and reduce logistics costs and access the most profit.In this paper, it involves in a productive enterprise and the logistics cost accounting, logistics cost control and improve logistics management is the key to profitable enterprises. Therefore this paper from the management of logistics costs on the issue of the status quo and its existence problems and in introducing the inadequate of the traditional cost accounting methods, it creates the adapting to a modern manufacturing enterprises and the most promising logistics cost accounting system ABC and demonstrates the advantages of this method on the basis of the actual business case. Then it puts forward the logistics costs objective control law based on the operation according to the status of logistics management of China's manufacturing enterprises. Finally under the premise of the cost of logistics management of the A production enterprises, the paper puts forward to lower the cost of logistics means and looks forward to improve management of the logistics costs of the production enterprises.This article is characterized by theoretical research and case analysis of the integration of the logistics cost management to ensure that the reality of feasibility. The paper quotes data from all the business activities of enterprises practice and has strong credibility. The analytical methods used are mature logistics cost management theory as a guide and the model and formula internationally recognized could withstand strict mathematical derivation. The whole research process is a use of theoretical research, methods research, the actual test three steps last to complete the cycle from practice to theory, from theory to practice repeatedly tested refining the process of distillation.