Research On The Logistics Cost Management Of H Shipyards Based On ABC Method

With the continuous expansion of production scale and fierce of market competition, companies must reduce costs to achieve their competitive advantage. However, by reducing the cost of logistics enterprises to obtain effective profits gradually revealed, the logistics become "the third profit source", that makes making the logistics management to reduce logistics costs become a top priority. But under the shackles of traditional cost accounting system, the vast majority of logistics costs have not been precise reaction, affecting the business management decisions. The emergence of Activity-Based Costing just solved this problem. Firstly, through the introduction of logistics costs, job costing, logistics management, and studied the application of enterprise logistics management process combined with activity-based costing management the current situation of China’s logistics the necessity and feasibility of pre-conditions noted costing application specific method steps of their applications and questions should be noted. Then combined theoretical with case studies, analyzed the Logistics Cost Management of Shandong H Shipbuilding in detail.The research shows that the introduction of activity-based costing in the process of enterprise logistics cost management, not only can effectively solve the logistics cost accounting project accounting insufficiency logistics, the logistics aspects of each job contradiction benefits and other issues, you can also solve the difficult logistics activities allocated indirect costs the problem, which has important theoretical and practical significance.