Application And Research Of Activities-Based Cost Method Basing On Third-party Logistics Service Provider

since the introduction of the domestic logistics enterprises in China, the third party logistics concept has developed dozens of years, but it is still in the development stage. part of the third party logistics enterprise can not provide accurate cost accounting services for logistics products. so cost information of the related product services is not clear, which directly led to the failure of logistics cost control and logistics service pricing distortion. Since the traditional method can not solve the logistics cost of logistics product at this stage of the cost, this paper introduces a new calculation method that can effectively make up for the defects of traditional cost----- Activities-Based Cost MethodFist of all, based on the related literature on the theory of Activities-Based Cost Method, this paper analyzes the advantages and the research and application status.research ideas and methods of analysis are carried out based on Activities-Based Cost Method. Then through the analysis of structure of the third party logistics enterprise and the traditional limitations, this paper introduce Activities-Based Cost Method. Next to that is the application of activities-Based Cost Method in the example, the logistics company as the research object, the establishment of the Activities-Based Cost, and to supplement the evaluation of the model, and aims to provide a suitable standard for the cost accounting of third party logistics enterprise. Then, it analyze the cost accounting system to control the output cost and manage information, and establish the model after the statistics, and then the implementation of cost control model and explicit performance evaluation, finally puts forward the specific measures to reduce the cost of logistics enterprises.