Construction And Application Of Shunda Logistics Activity-Based Costing Management System

In recent years, China’s rapid economic development, increasing competition among enterprises. China’s very rapid development of logistics enterprises. Government work report also made clear that encourage the development of Chinese logistics enterprises. Tilt this policy for the development of logistics enterprises to provide a strong external support. But at the same development, the problems within the enterprise can not be ignored. This is one of the most important is the cost accounting and management problems. Currently, most of the logistics enterprises are in a distorted costing the state, not the exact logistics cost accounting information is not conducive to enterprise cost management, thereby affecting the development of corporate strategy. Logistics enterprises urgently need an accurate and efficient cost accounting management methods to improve the accuracy of cost information, improve cost management. The operating cost management can effectively resolve the problems faced by the logistics companies. Operating cost management is a job for the center, through job analysis and job cost calculations can provide a more accurate cost information for the enterprise, the enterprise cost effective solution to the problem of distortion costing, cost analysis for business decision-making and effective guidance.From the operating cost management and related theories start, using qualitative and quantitative analysis method of combining the use case analysis, based on the management status Shunda Logistics costing analysis of the company, pointing out its problems, and then raised the introduction of the necessity and suitability of operating cost management system, so as to build the job cost management system form a reasonable idea. On this basis, Shunda logistics company for the construction of a complete set of operating cost management system, and application design. By implementing the system, can improve the accuracy of cost accounting Shunda logistics company, and the manager’s attention can result from the cost of the product itself, to lead to the transfer of costs incurred on the reasons, which helps managers understand when and where Why the costs incurred, so that part before uncontrollable costs into controllable costs, strengthen the process for cost control, in favor of the development and implementation of enterprise performance appraisal standards.