Activity-based Costing In The Third-party Logistics Enterprise Applications

Cost management related to the survival and development of business continuity and efficiency , lower the cost advantages necessary to capture the market conditions. Enterprises to reduce costs of logistics costs as the final frontier, deserve great attention by the industry, but also a hot academic field of study. Reduce logistics costs following the increase in enterprise sales and reduce production costs after the third profit source. Refinement from the social division of labor, resulting in such an emerging third party logistics services to the professional operation of the logistics industry entity to provide logistics services to improve the level of corporate customers, reduce logistics costs of business activities. So, how to improve the cost of third party logistics management and is worthy of study.This paper chooses a third-party logistics companies as research subjects, focusing on the operating cost method in the third-party logistics companies in the accounting issues. Discusses the current through the presence of third-party logistics development started late, with little experience, the formation of imperfect structure of the present situation of the cost management of its problems.This paper analyzes the operating cost method demonstrated in our third-party logistics enterprise cost management application is reasonable. Then build a third-party logistics enterprises operating cost model, and describes in detail a case with the operating cost method to calculate the cost of third party logistics services, the method and process products. Finally, the job cost management system, job improvement, job optimization, job elimination and other concepts and methods used in logistics cost management, in the case of a detailed application instructions.In this paper, application of research-based, using a combination of quantitative and qualitative principles, using the comparison method, system, method, case analysis and other related methods.