Research On Activity-Based Costing Management In Fei Suda Logistics Company

Logistics industry,as an emerging service industry in the national economy,is raising rapidly.With a relatively low threshold,China’s logistics industry attracts more and more people to join,which leads to the bubble growth of logistics enterprises and the disorder state of the logistics industry.Under the background of the rising labor costs and transportation costs,etc.the profit margins of logistics enterprises are squeezed by the costs,making a new round of enterprise reshuffle inevitable.Each logistics enterprise who intends to occupy the competitive advantage in the industry reshuffle has to effectively control costs and enhance the core competence.Effective cost control requires the introduction of advanced cost management theory and method,that is,Activity-Based Cost Management.This paper focuses on the research of the activity-based cost management of Fei Suda Logistics Company.Firstly,by combing Enterprise Strategy Theory,Value Chain Management Theory and Lean Cost Management Theory,the paper establishes the related theoretical basis for the implementation of Activity-Based Cost Management.Secondly,this paper has analyzed the profile and cost management situation of Fei Suda Logistics Company.Based on this,the paper explores the problems existing in the process of cost management the status of activity based cost management theory in the strategic cost management and analyzes the necessity of establishment of Activity-Based Cost Management.Thirdly,it discusses the goal of Activity-Based Cost Management in Fei Suda Logistics Company and designs its framework.Therefore,from two aspects —— the process management and basic work,the paper has built the framework of Activity-Based Cost Management for Fei Suda Logistics Company.In the end,from three aspects —— reinforcement of basic work,consolidation of organizational guarantee and highly attention to construction of information system,it puts forward the safeguard measures for the implementation of the Activity-Based Cost Management effectively.The innovation of this paper lies in two aspects.Firstly,the paper designs the framework of the Activity-Based Cost Management for Fei Suda Logistics Company,including management objectives,management principles and management contents.Secondly,applying the framework of activity-based cost management,it will be good for managing the cost,improving the cost management level,cultivating the corecompetence and improving core competitiveness of Fei Suda Logistics Company.