The Application Research On Activity_Based Costing Methodology For Express Logistics Corporation Cost Control

Activity Based Costing (hereinafter referred to as ABC) has been widely applied by foreign enterprises since it came out in2000, while the ABC application of domestic companies is still at the initial stage. Faced with the more and more fierce competition and a economy recession, most of domestic EMS logistic companies began to apply ABC step by step to promote their development, and lots of problems occur during the application and need to be dealt with urgently, for instance, the lack of sense of activity costing control making it a mere formality. In order to develop and perfect EMS cost controlling theories and guide EMS logistic companies to efficient cost controlling, through literature analysis, comparison analysis, theoretical analysis and case study, this paper focuses on study of ABC application in EMS logistic companies. This paper first discusses the theory basis and reviews the current research state of foreign and domestic, pointing out some key concepts, such as logistic cost and activity cost, explaining the necessity and applicability of ABC for EMS logistic company. Based on the systematic theory, cybernetics and information theory, this paper then designs a control system of ABC in terms of vertical, horizontal and internet angles. Under the direct of ABC controlling system, this paper starts from the feasibility and meaning of ABC for EMS logistic firms, and constructs the ABC cost controlling application framework. Then this paper takes L postal EMS Co.ltd for example to analyze its problems and points out how to advance and perfect the existing ABC system. Last but not least, this paper draws a conclusion that it is the only and necessary choice of EMS logistic corporations to apply ABC. The paper emphasize that the following points should be paid more attention to:the support of management, the participation and training of all staff, the establishment of plan, the partition of activities and resources. All in all, this paper is aimed at providing some useful knowledge for the EMS logistic companies. Not only can this paper promote the development of related ABC theories to some extent. But also it would supply meaningful cost controlling foundation for EMS companies by describing the way to apply ABC in details. The main innovative point of this essay is to connect ABC with EMS logistic companies, getting rid of the boundary limit of manufacture companies logistic cost, studying the case of L Postal EMS Co. ltd specifically. With the restrict of my knowledge and a lack of time and energy, the sample statistics is not very accurate and comprehensive, the design and application of ABC cost controlling system in EMS companies still meet lots of problems in real work, waiting for solution.So I will continue pay attention to the theory improvement of ABC controlling, research the internal relationship of each parts of this paper and try my best to overcome the shortcomings with the help of the work practice.