The Study On SND Company In Logistics Cost Management And Control Based On Activity-Based Costing

With the refinement of social division of labor, the third party logistics was produced. Because the3PL industry was still at its starting stage in China, cost management and control mode of3PL enterprises are not perfect. Indirect cost of operation is a large proportion of total cost, so traditional cost calculating method can’t provide exact and reliable cost information. However, the Activity-Based Costing (ABC) can effectively make up the disadvantages of traditional costing, with many advantages that the traditional costing being without. With a goal to make it as a reference for the3PL enterprises in cost management and control in China, the main purpose of this paper is to study the application of the ABC in cost management and control for the3PL enterprise——Schneider, from the point of logistics service providers’view.This article was organized as following:firstly, this article introduced logistics costs and the concept and theories of the ABC. It then made comparison between the ABC and traditional cost method. Secondly, based on studying current management situation and characteristics of logistics cost of the3PL enterprise——Schneider, it analyzed and proved the feasibility and necessity of the application of the ABC in this3PL enterprise. Thirdly, it constructed an ABC calculation model, and then introduced how to apply ABC to calculate logistics by using a company’s case as example. Finally, it drew conclusions and made recommendations.