Application Study Of Activity-based Costing In Logistics Cost Controlling

In recent years, with the rapid development of modern logistics industry in China, as "the third profits source" of the logistics activities get the more and more attention of the society from all walks of life. With the intensification of market competition and global economic growth slowed, how to use scientific and effective logistics cost control to improve the market competitiveness of enterprises is paid great attention by people gradually. Accurate cost information and reasonable logistics cost accounting is the necessary premise for logistics cost control. Because of the complexity of the logistics cost, universality, implication characteristic and traditional cost accounting methods, such as the cost of a single collection share model, makes use of traditional cost accounting method of logistics cost information distortion, cannot reflect the enterprise actual operation condition, become hinder the enterprise effective operation management and optimize the allocation of resources. As a new way of cost accounting, activity-based costing method is based on enterprise logistics operation process and through the analysis of cost drivers and job motivation, able to provide enterprises with more comprehensive and more accurate cost information. It is an effective method to solve the distortion problem in traditional cost method in logistics cost accounting.Based on HF shoes materials company as the research object, this paper adopts theoretical research such as literature research, combined with field research such as empirical research method, and qualitative analysis combined with quantitative analysis method, introduces the method of the activity-based costing method into the enterprise logistics cost control, and builds a logistics cost control model for the company based on activity-based costing method. First of all, from the logistics cost control research background and research significance, research status quo of domestic and foreign relevant theory to summarize and review, and refine the research content of this article. Secondly, introduce the related theory of logistics cost control and the basic principle of activity-based costing method, comparative the difference between the traditional cost accounting method and the activity-based costing method. and to provide theoretical basis for constructing the logistics cost control model based on activity-based costing method. Again, a comprehensive introduction of HF shoes material basic situation of the company, and the logistics business process, analysis the problems existing in the current logistics cost composition and control mode, and accordingly puts forward activity-based costing method in the implementation of the necessity and feasibility of the company. Then, according to the production and operation situation of HF shoes materials company, in full consideration on the basis of enterprise logistics cost control target, with activity-based costing method basic principle for the design concept, reconstructs logistics cost control model for the company based on activity-based costing method, and according to the analysis of the data, puts forward related suggestions to the company’s logistics cost control. Finally, by analysis and comparison of HF shoes materials company of old and new effect on the implementation of logistics cost control mode difference, reflects the superiority of activity-based costing method of logistics cost control model, and objective evaluation of the practical application of the model, points out the limitations of its implementation, and proposes the relevant guarantee measures for its smooth implementation.