Application Research Of Estimation Time Activity Based Costing In S Express Delivery Company Cost Control

Along with the Internet technology is becoming more and more perfect,the booming of online shopping,courier industry has developed rapidly,its development is even faster than the logistics industry,replaced by a great meaning.However,the huge crisis is quietly hidden under the bright surface of the high-speed development.S express company,as one of the well-known express companies in China,today,when the trend of homogenization of express service is serious,the rationality of cost control determines the direction of Future Lid’s operation and development.Especially in recent years,S rapid growth in business volume,due to the lack of a reasonable method and means of cost control,not only led to many problems in control,causing some of the original incidents should not happen,and caused a bad influence on the reputation of the company,and the high cost of expenses the company also makes the profit growth rate is far below the company’s business volume growth rate.Therefore,S company is facing an important topic is how to ensure the company’s operating efficiency and enhances the overall strength of the enterprise,which is S companies need to seriously study the content.The S express company cost accounting work as the background,based on the analysis of the status quo of S express company cost control,to estimate the cost of operation method is applied to the S express company,from a new perspective to study the company’s cost control problems,combine with feed forward control and feedback control,aims to establish an effective cost control model for the company and to provide a reasonable and feasible cost accounting method,help the company to achieve the purpose of cost control.First,analysis of the S express company the industry background,and according to the current operating conditions of S company,to construct a based on estimation of ABC cost control model,and then formulates the basic cost of S express company control program,then use the cost control model of the status quo S express company analysis,formulate control decision and pricing decision of S company related to cost,price and cost allocation problem,to establish the model of cost control of S express company development problems are analyzed...