The Research On Logistics Cost Accounting And Control Based On Activity-Based Costing In Q Company

With the continuous refinement of modern social division that specializes in providing logistics services logistics enterprises came into being..However,due to China's logistics business is still in its initial stage of development,models and methods of cost accounting and control of logistics enterprises have yet to be developed.Along with the deepening of reform and opening up and development of many industries emerged phenomenon of overproduction,logistics companies profit margins are constantly compressed.In this case,cost accounting and control of logistics in logistics enterprise becomes more and more important.First,the paper describes the basic theory and the latest research status of logistics cost accounting and control based on activity-based costing at home and abroad.Activity-based costing's basic idea is:"products,services consume activities and activities consume resources." Activity-based costing will be based on resource consumption causality cost allocation,based on case work activities consume resources,the consumption of resources allocated to the job,then the job in accordance with the cost of consumption of objects allocated operating costs to cost objects.Activity-based costing overcome some of the inherent drawbacks of traditional cost control methods,but it also has static defects.Secondly,the paper analyzes the processes,methods and measures Q's existing logistics cost accounting and control,found its existence in the process of logistics cost control problems and analyze its causes.Through investigation,I found that the company is still in the traditional Q cost control logistics costs,there are more jobs and other logistics cost accounting and control of non-full cost of logistics costs,logistics costs are allocated a single,do not pay attention to the quality of logistics costs and non-value-added issue.Finally,this paper,the theory of knowledge Costing,combining the company's industry status quo Q,Q the company to design a set of logistics costing model based costing and initial construction of the company's logistics costs Q Costing-based control systems.After analysis,the author found that Q Costing fit the company's logistics cost accounting and control.I hope that through the use of activity-based costing method to solve the main problem Q logistics company is currently present in cost accounting and control,in order to improve the economic efficiency Q's.