Applied Research. Costing In Logistics Cost Management In The Take-off

This paper takes TengFei Logistics Company as its research object, introduces the concept of Activity-Based Costing after a follow up survey on a few logistics companies and an overall analysis of their cost structures and then conducts an empirical research on how a logistics company succeeds in Activity-Based Costing application in the light of its relevant theories.This paper bases on product costing in logistics companies.With the calculating principle and management concepts of Activity-Based Costing, this paper takes current state policies, the existing financial and accounting systems and development of enterprises into a full consideration, describes defects of traditional costing methods and highlights the advantages of Activity-Based Costing based on a comparison between them. Furthermore, it assesses the application of Activity-Based Costing in logistics enterprises'cost management and suggests Chinese logistics enterprises should put both of the costing methods into use for sound cost management. In addition, in terms of cost accounting, believes capital occupation interests refer to those advanced parts while logistics enterprises are serving the customers, which makes a difference.All in all, this paper is aimed at following Activity-Based Costing to calculate and manage the costs of logistics companies and contributes to improving cost management level and methods within Chinese logistics companies.