Costing-based Enterprise Logistics Cost Accounting Applications

On one side, global market is more and more competitive; enterprises must further reduce the cost in order to obtain the competitive advantages. While, the room of the cost reduction in the controllable production progress become less and less, a new way must be find to reduce the cost further.On the other side, the distance of supply and distribution become longer, along with the business scale and the vision is enlarging; logistics is playing more and more important role in the operation of the enterprises. The proportion of the enterprises' logistics cost increasely grow. The enterprises realize that the logistics cost management is a bright way to reduce enterprises' total cost by reducing logistics cost. While, logistics cost management must based on the accurate logistics cost information, calculating the logistics cost systematically makes most sense. While, there is not a relatively material and practical accounting system of the logistics cost, even don't mention to apportion the logistics cost to various products.This thesis has found the close links between the logistics cost and the Activity-based Costing by analyzing the content of the logistics cost. Try to use Activity-based Costing to resolve the logistics cost accounting problem.According to the enterprises' operation, the logistics activities is divided into several activity centre.because the transport, package, stocking, loading and moving and so on may occur in each activity centre,the transportation activity,package activity,storking activity,loading and moving activity ,process activity for circulation and so on will be identified in each activity centre. Firstly pool the resource to different activities in different activity centre, then apportion the activity to various products,finally distribute the resource to the various products. Thereby the logistics cost accouting which is based on the ABC's thoery framework is constructed.For continuously, systematically and integrally accounting the logistics cost,a double-entry book system is esdablished based on the ABC, which goes from the accouting envidences, cost sheets, books to the report.this system not only can calculate the total the logistics cost but also can apportion the logistics cost to various products.Make information support to the carring ouf of the logistics management.By cite a case ,the paper further illustrate the accounting method to calculate the logistics cost, and make a more depth research on the method's practicality。Give advises on how to enhance the practicality of this accounting system and point out the places needs further improvement.