Design Of The Management Accounting System Of Logistics Cost Based On ABC Method

Nowadays, people pay more and more attention to logistics—the third profithe source. This paper aims to build up a management accounting system of logistics cost to guide practice, and raise the logistics cost management up to a level of management accounting. The paper adopts mainly methods of qualitative and quantitative, theoretical and practical combination.Firstly, the paper summarizes the status quo of management accounting and activity-based costing both home and abroad, lodges the feasibility and studying line of the design of logistics cost management accounting system, and introduces relative theories.Secondly, based on relative theories, conbinding the ABC methodology and accounting system structure, the paper designs the calculating system, which includes voucher, accounts, books of accounts and cost reports. According to the ABC methodology and management accounting theory, it divides the cost behavior and designs the budgeting system, which includes bugeting process, bugeting report and model of difference.Thirdly, in accordance with the limitations of partial control, the paper builds up a integrated control frame of logistics cost and designs performance appraisal process.And at last, the paper takes the hot-dip alu-zinc coated department of Jing Hua Company as an example, calculates both the product cost and logistics cost, budgets the logistics cost of transit and handling center, analyzes the difference that appears, and then offers relative solutions.