Research On Logistics Cost Control Based On Activity-based Costing

With the rapid development of economy and technology, people’s demand of products and services is getting higher and higher, not only for the quality of products and services to put forward to higher requirements, but also for the stringent requirement of speed and efficiency of products and services. With the improvement of people’s demand, logistics service has also been paid more and more attention. Whether the customer’s logistics service experience or the enterprise’s logistics cost management has been a modern logistics industry concerns.Getting lower logistics cost and higher quality logistics service is the win-win result that the enterprise wants to achieve. This paper according to the current situation of the development of logistics, describing the basic characteristics and main influencing factors of logistics cost, and analyzing the present situation of the logistics cost.The main content of this paper is analysis the main influencing factors of logistics cost, development present situation and current situation of cost control, introduce the concept system, basic principle, basic theoretical model, and basic theoretical calculation model of activity based costing, and the feasibility and superiority of applying activity based costing control and management are analyzed. Take C Company as an example, analysis of C Company’s logistics activities, select representative products, based on a series of activities such as production, storage, transportation and so on. According to the principle of activity based costing, divide the logistics into different activities, find the cost drivers and resources of the impact of the activities, and distribute the cost of logistics by the method of activity based costing allocation method and traditional method, and compare the result of the two methods, find the unreasonable activity, according to the conclusion of the two methods and the characteristics of C Company’s logistics, find the problem and put forward feasible countermeasure. In the end, several suggestions are pt forward for C Company.This paper is main based on the theory of logistics cost control and ABC, combines with the example of C Company, puts forward effective countermeasures to reduce the high logistics cost, has certain theoretical and practical significance.