Research On The Application Of Activity - Based Costing In A Logistics Enterprises

Logistics grows gradually in our country, the logistics enterprises also increase quickly, and, on the study of logistics enterprises have become a focus topic at present. Although the development of logistics enterprises have gradually matured, however, for the logistics enterprise cost accounting, has been in a state of the traditional accounting, will still be faced with a lot of accounting problems. Because the current practice of traditional accounting is a kind of fixed mode of accounting, unable to accomplish specific order specific accounting, make all sorts of orders are integrated together to business accounting, the accounting to make calculation is more chaotic, unable to specific analysis of the cost of the enterprise, also is affecting the decisionmaking of the enterprise, therefore, the logistics enterprises in the aspect of cost accounting in our country, an urgent need to establish an effective system. By explaining the analysis of homework cost method, this method is compared with the traditional cost method, homework cost method has the advantages of a more scientific and effective. To A logistics enterprise as an example, the method has carried on the comprehensive analysis, combined with A cost accounting has the characteristics of logistics enterprises, and parse the cost structure, then analyzes the development situation of logistics enterprises to use this method. After the comprehensive analysis to understand the related theory, has discussed in A logistics enterprise cost accounting related analysis, including the development status and existing problems, and analyzes the causes of the problem, then, will the homework cost method applied to A logistics enterprise cost accounting, simulated experiment. According to the experimental results, by analyzing the predominance of homework cost method exists.