Applied Research, Activity-based Costing In Logistics Cost Management

Logistics starts in our country in recent years which develops very rapidly, and it has gradually become one of pillar industries for national economy. However, research on the cost of Logistics is at the starting stage. In order to continue researching them, it is very meaning to search an effective method.With fast development of our country economy, China has gradually melted into world economy, Logistics enterprises develop very rapidly. According to cost management of Logistics, it is very necessary and available for the method in application of country economy.The paper analyzes the research result of cost management of Logistics and the approach of activity cost, and also discusses the specific content of the approach of activity cost and relative Logistics theory. Based on analysis on cost function of Logistics, the paper supposes a superiority and prospect of application of Logistics by cost condition model and relative examples...