Applied Research About The Activity-Based Costing In A Company

With the refinement of social division of labor,the third party logistics was produced.Because the 3PL industry was still at its starting stage in China,cost management and control mode of 3PL enterprises are not perfect.Indirect cost of operation is a large proportion of total cost,so traditional cost calculating method can't provide exact and reliable cost information.However,the Activity-Based Costing(ABC)can effectively make up the disadvantages of traditional costing,with many advantages that the traditional costing being without.With a goal to make it as a reference for the 3PL enterprises in cost management and control in China,the main purpose of this paper is to study the application of the ABC in cost management and control for the 3PL enterprise,from the point of logistics service providers' view.In this paper,we apply research-based,quantitative and qualitative methods The first chapter is an introduction.It introduces the background and significance of the research,research review,research methods and technical route,innovation and shortcomings at home and abroad.The second chapter is theoretical analysis Costing.It introduces the concept of activity-based costing,production and development,characteristics and theoretical basis.The third chapter studies the basic situation of cost accounting and management status and A companies.The study includes the basic situation A company's scope of business,industry background and A company's logistics management status and characteristics.The fourth chapter analyzes demonstrated Costing Application Practice in A Company.First introduced the feasibility and necessity of using activity based costing in the logistics enterprises.Then,the proposed basic principles and procedures A company using activity based costing,building a logistics company operation costing model,and analyzes its application results.Secondly proposed Costing A company in the practical application of the existing problems,and put forward relevant suggestions.The fifth chapter is a summary.The main conclusions and proposes practical application Costing should pay attention to.