Application Of Activity Based Costing In Logistics Cost Accounting Of S Company

At present,China's logistics enterprises are in the initial stage of development,the relative shortage of funds,the strength of enterprises is relatively weak,especially in the existing logistics operations,the cost is always high.In order to obtain the superiority and the long-term development in the market competition,the enterprise must establish the cost control system which is suitable for its own development characteristics,so as to control the cost and improve the economic benefit.In this paper,according to the characteristics of logistics enterprises,the activity-based costing is introduced into the cost control of logistics enterprises.The concept of basic concepts,operation cost of logistics cost on logistics cost management and analyzing the status quo in the application conditions of the full combination of the logistics enterprise S logistics company and characteristics,combined with the actual data by using the method of normative research and enterprise,analyzes the necessity and feasibility of application of Activity-Based Costing in the method in logistics enterprise.Then build a model to calculate the S logistics company cost,complete the S logistics company operation confirmation,operation center division and the establishment of database,based on the cost drivers to complete costing;secondly combining the enterprise specific cost data,respectively,on ABC and traditional costing method in cost accounting,activity-based costing outstanding the advantage of.Finally,the paper summarizes the relevant conclusions,which is aimed at providing help to the cost accounting and cost control of logistics enterprises.