Analysis On The Logistics Cost Control In Postal Enterprises Based On The ABC Method

With the development of our national economy, the logistics industry in Chinahave developed rapidly, and at the same time with the foreign logistics enterprisesaccelerating into the domestic market, China logistics market formed a new pattern.The pressure of competition faced by China Post logistics enterprises is becomingmuch bigger from home and abroad. At the same time exploring innovation inbusiness, reducing cost through the cost management and control has becomeinevitable to the postal enterprises for development in competition. However it isunable to provide detailed information for cost control in the traditional costaccounting system. And the emergence of the activity-based costing method makesup for the defect of traditional cost accounting method. Through the activity-basedcosting and activity analysis idea in cost management, the enterprises can fullyexcavate to the logistics cost drivers and constantly improve logistics operationperformance.Based on a clear research meaning and purpose, this paper expounds the relatedconcepts and accounting procedures of ABC method firstly in detail, and brieflyintroduces the cost control concepts based on ABC method. Then according to thecharacteristics of the postal enterprises logistics cost, the paper puts forward thelogistics cost control model in postal enterprise based on ABC method. In further,the paper applies the model to QY Post for case application analysis, so as to exploretactics of perfecting the logistics cost control in postal enterprises. The proposedmodel in this paper mainly research the enterprises’ logistics cost, focuses on theanalysis of the cost drivers and take the effective way to keep postal enterprises onthe optimal level in the logistics cost control. Through applying the model to QYPost, this paper provides a fundamental idea for the application of ABC in logisticscost control in postal enterprises in future, and puts forward suggestions ofperfecting the logistics cost control in QY Post. It has certain practical significance...