The Cost Management Research Of Express Logistics Enterprises

With the continuous development of China’s economy, express logistics industry as a new service in the national economy gets fast development. In recent years, the development of the express logistics industry has been getting attention by more and more people. At present, our logistics industry is still on the primary stage of development, it is relatively backward in the provision of logistics services and business management to the overseas logistics enterprises, the standard of the cost accounting method and management system are not formed. People make little of cost management concept and cannot work out different logistics product costs. There is no unified standard in cost calculation and allocation of logistics enterprises and has little research in how to lower the operating costs. Many logistics enterprises use the traditional cost accounting method to calculate the cost of the logistics according to the concept of logistics cost of themselves, which makes the cost data lack scientific and authority and misdirects the decision of enterprises. Therefore it is necessary to excogitate suitable method of cost management for express logistics enterprises. In the1980s, the Activity Based Costing (for short.ABC) which is on the basis of the cost later traditional methods come into being. ABC is a new method of cost calculation and management, which is a based on operation and takes the flow of resources as its storyline, calculate the cost of production on the principle of "product consumes operation, operation consumes resources "and can bring out the relevant information of decision-making for business management. As an advanced method of cost management, ABC is now in widespread use in the abroad and remarkable accomplishments have been achieved in many enterprises such as Federal Express. ABC is also being used in some of the Chinese enterprises.ABC is suitable for cost management of logistics enterprises because of the particularity of logistics enterprise management way. Therefore, this paper research on the cost management of express logistics enterprises based on ABC. Adopting theory analysis, it introduction the cost and cost management of express logistics enterprises, illustrates the concept and characteristics of ABC and compares with traditional costing method. In the paper, a logistics activity costing system based on method and the mentality of ABC is established for effectively applying to cost management of domestic express logistics management.The conclusions as follows:it is proved by theory analysis that ABC is better method in cost management and analyzing the product cost in comparison with traditional costing method. ABC which is on the guideline of" product consumes operation, operation consumes resources" caused a revolution in the cost calculation method and constructs the calculation mode of the activity cost. Then this paper analyses the applicability of ABC in express logistics enterprises in China through a case of Fujian Express Logistics Company and confirmed the feasibility of ABC in express logistics enterprises in China.The innovative aspects include:The first, the principle of ABC is applied to element task of logistics cost accounting, which relieves the friction between logistics cost iceberg theory and practice and provide rational basis for management of Enterprise cost. The second, a complete set of ABC accounting system and accounting method is built up for cost management of express logistics enterprises and the practicability of ABC is proved by a case in logistics enterprises in China, which is the studying significance...