Homework Cost Method In The Application Of X Logistics Enterprises

In the 21st century China's economy in the market is saturated,the competition is very fierce, especially in the service market more competitive, and is the source of the life of the enterprise cost management, cost accounting is good or bad, directly affect the enterprise's management level, to implement enterprise each department department responsibility, to improve the economic benefits of the enterprise, has the very big promotion and promoting role.Correct mature cost accounting, to promote the rapid development of the enterprise cost control work related, decision-making for the enterprise leaders also has played a huge impact.As the name implies homework cost method is a kind of daily assignments from accounting cost calculation method,it is basically solved from deep backward traditional cost accounting method of before.Final research shows that China's logistics enterprises can be successful,skilled use of homework cost method in cost accounting.In this paper the main guiding ideology is the study of homework cost method in the application of logistics enterprises.This paper introduces the basic principle and the homework cost method of accounting processes, and in view of the defects of traditional cost method, puts forward the logistics enterprise application advice, homework cost method of X logistics enterprise as an example, the analysis method in the feasibility and superiority of its application, through the X logistics enterprise cost accounting in instances of activity-based cost method, puts forward problems and solve the problem.Finally this paper concluded that the activity-based costing method in the application conditions of X logistics enterprises is still not perfect, many details are still not mature enough, but it can improve the logistics enterprise cost accounting problems, improve the quality of cost accounting, is a kind of method to solve the problem. Through the operation cost method to carry on the reform and innovation of cost accounting, to set up new job cost accounting and management system,further reform and perfect the system of X logistics enterprise cost accounting.