The Research Of Activity-based Cost In Logistics Cost Management Of Enterprises

Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing (TC) . Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise. 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.The thesis is researched by means of quantitative and qualitative analysis. Firstly, the paper discusses the concepts of logistic cost and Activity-Based Costing. This part analyzes the definition and running course of logistics, the constitution and characteristic of logistics cost. In fact, the logistics cost management of enterprises is to manage enterprise's logistics, and the cost is only its management means. 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, supplier selection and evaluation decision, logistics service price decision, logistics cost budget management, logistics activity-based performance evaluation.Lastly, it expatiates some basic conditions, which the enterprises must prepare for the sake of controlling logistics cost. And how to choose the kinds of modes to control logistics cost , which can adapt different logistics course and circumstance. This part brings out some methods to control logistics cost from different point of view after analyzing the logistics function, the duty of branch and logistics course by many kinds of way through the different constitution characteristics of logistics cost. It can be used for reference supply to real work.