Ny Company Logistics Cost Management Research

This paper use the ABC method of operation cost method in logistics enterprise cost items rearrange division,and reveals its essence,on this foundation,designed for the medicine circulation enterprises cost control model and its realization and formed a relatively complete theory frame, trying for the medicine circulation enterprises understand the business cost,specific implementation of activity-based costing to get accurate cost information and based on the activity cost information for specific application to provide the theoretical support and specific guidance.This paper is divided into5parts, the first chapter introduces the research background, research object, research significance, objective, and study the structure. The second chapter is the theory, mainly introduces the cost management, activity-based costing theory,explains some basic mode of cost management, focusing on the concept of activity-based costing system, calculation principle, mathematical model and application of specific steps of the system research. The third chapter studies the current situation of NY company and the future, while the domestic and international logistics cost analysis, analysis of the NY company facing a new environment, and points out that in this new environment, the traditional cost management method is inadequate, thus demonstrating the application of activity-based costing necessity and possibility. The fourth chapter discusses the operation method based on ABC of NY company cost control model, put forward exercise cost-or-market method to carry out plan and discusses the ABC operation method of NY company cost control implementation. The fifth chapter is a summary and prospect.