Research On The Application Of Activity-based Costing In Logistics Enterprises

With the development of globalization of economy and trade,there are mare and more trade contacts between the different regions,logistics industry also make a great progress,but the compete of logistics industry become more and more fierce.Logistics industry find the way which can help them have a good future is Improving cost management.Logistics industry still use the traditional method to account and manage the costing,the result of cost accounting always be distorted,the traditional method make against with the cost management which can help logistics industry make the costing reduce in this situation,and this method can't help logistics industry assessment and control of the costing.The result of cost accounting always be more distorted when the Indirect costing get more,this is mainly due to traditional costing method is general when distribute the Indirect costing,and the lack of pertinence is influences the result,it is not good to establish a close relationship between the resource consumption and the product cost,this also makes the traditional cost method and the current cost management requirements have a gap.For companies with relatively high overhead costs,activity based costing can help them make their result of cost accounting more and more accurate,and make their cost management be better.It is of great significance to apply activity based costing in logistics enterprises.Make the Activity based costing and cost accounting and management of logistics enterprises combine can make the theoretical research of activity based costing become abundant.Enrich and expand the theoretical framework of activity based costing also can make the Activity based costing more widely.On the other hand,it is also can expand the application scope of activity based costing,breaking the situation of activity based costing in manufacturing enterprises.it is useful to help the activity based costing to have a development in the field of practical application.Beside this function,combined with the development of logistics enterprises also can help logistics enterprises to establish a more scientific method in cost accounting and management,can help them make the realization of cost accounting and scientific management of logistics enterprises come true.This paper is based on the theory of activity based costing and logistics costing management,through the case analysis,make the theoretical framework and practical application combined,through the comparative analysis to explain the advantages of activity based costing.By using the case study and comparative analysis,and Combined with the actual case study of W logistics enterprise,sum up the accounting process of activity based costing,and induce the accounting mode and important link of refining activity based costing.By making up the The comparison of the results between Activity based costing and traditional costing,analyze the causes of differences,explain the objectivity and authenticity of the ABC method.This paper puts forward some matters needing attention in the implementation of activity based costing in W logistics enterprises by combining with the present situation of W logistics enterprises.On the other way,establishing contact with industry status to make the related suggestions and methods to promote,and Help logistics enterprises to establish a more comprehensive implementation of activity based costing method.The innovation of this paper lies in the combination of activity based costing and logistics,and combined with the current development trend of cost accounting,make the multi-angle cost accounting thought runs in the full paper to make the field of application of activity based costing get more abundant.In addition,the combination of "Internet plus" and the concept of logistics enterprise can make the cost accounting of logistics enterprises achieve the effect of simplifying complex processes with the help of information technology,and make the enterprise cost data information share in the enterprise internal,help enterprises in many areas to achieve cost management and control,that all for make The results are consistent with the current research and development trend.