Port Logistics Cost Management System Study On The Activity-based Costing Method

With the globalization of economy and the rapid development of science and technology, logistics faces increasingly intense competitive pressure, the urgent need to reduce costs to gain a competitive advantage. Logistics is the increase sales and reduce production costs in the third profits source. Thus, logistics cost management can make profit maximization in the fierce market competition and changing environment.Near the port industry is developing rapidly, the interior economy produce large quantities of goods, Constitute the port logistics take-off of the engine. Modern logistics concepts" Rely on port developed, Near the water can produce". Now we say in the port logistics must, this is the development trend of the international logistics. Port logistics chain is no longer a chain, but the engine driving value-chain growth.Port logistics cost management is a comprehensive research. Long-term since, port throughput is mainly used to measure the company performance indicators. Enterprise logistics cost accounting is not careful, on the other hand is no one noticed the importance of logistics cost. In the fierce market competition port is also facing source nervous, Economic slowdown, Crisis management various factors. How to play port advantage, how to accelerate the development of port logistics, how to cultivate the new economic growth point, possible reducing port logistics total cost in order to realize the set objectives, for modern port operators and engaged in the design of the workers unloading port is a new topic. Based on the above problems, based on port logistics cost management status and the characteristics of port logistics cost, use new theories and methods of cost control, hope can find optimal port logistics cost effective way, and put forward the logistics cost accounting system and logistics cost accounting methods, for revealing port logistics activity costs to provide the basis.The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect. According to the activity-based costing method in the field of logistics management in the current application feasibility and maturity, try the activity-based costing method to calculate port logistics costs and tried to establish related model, hope for future port logistics cost accounting to find a common calculation methods.