On The Logistics Cost Optimization Of GM Company Based On Activity-based Costing

The rapid development of commodity trade in China has led to the prosperity of the logistics industry,and the logistics industry has more and more profound impact on the development of social economy.The rapid development of the logistics industry is facing many challenges,at present most of China's logistics cost management ideas and methods are mainly based on the traditional way,seriously affected the enterprise cooperation mechanism,restricting the expansion of the market,the impact of the enterprise to optimize the allocation of resources effect.In recent years,the rapid development of the logistics industry has received more attention,and the cost management of the logistics industry has gradually been paid attention to by managers.Cost accounting is the premise of cost management.At present,there is little research on cost accounting,and there are many deficiencies in enterprise logistics cost management.The core enterprise logistics cost is the cost of logistics,so seek out the logistics cost accounting method,effectively improve the science of logistics cost accounting is in urgent need of enterprise survival and development of logistics at this stage to solve the problem.In this paper,the cost management and the logistics cost based on the theoretical basis,to GM logistics company as an example,the paper first understand the research on activity-based costing and logistics cost accounting,for domestic and foreign logistics enterprises to use Activity-Based Costing to logistics cost accounting and Xiang Guanwen Xian made a statement,lay a theoretical foundation for this study;second through the analysis of logistics cost accounting,current situation of GM logistics company to find out the problems,and analyzed the reason for these problems;then select GM's two logistics orders,using activity-based costing to optimize the logistics cost accounting,to determine the resource driver and activity driver operation in the process of cost accounting,calculate two orders of the logistics cost,and the use of activity-based costing to logistics cost accounting results before and after optimization of Than,confirmed the optimization effect of cost accounting method;finally,in order to guarantee the accounting of logistics cost optimization scheme can be implementcd effectively in GM company,the operating cost method in the process of the implementation of several guarantee measures to ensure GM company logistics Activity-Based Costing into the smooth construction and normal operation.The accounting of logistics cost by using ABC in GM company,not only to promote the level of logistics cost accounting and the improvement of GM company,the accounting results more scientific and more rational pricing,GM can effectively improve the company's profits,but also can improve the GM company cost management situation,improve the cost management level,promote the sustainable development of GM company the.At the same time,this paper will apply activity-based costing method and GM company's cost calculation,but also for other enterprises logistics cost accounting also played a certain reference role.