Activity-based Costing Application In A Logistics Company

Under the impetus of the economic globalization,modern logistics service industry is developing rapidly,the flow of resources has breakthrough the limitation of the geographical and time,can quickly expand from one area to a country,and even spread to the world.Modern logistics services reduces the logistics cost,improve the efficiency of the logistics,and plays more and more important role in the allocation of resources through Advanced means of transport,information and network technology,At the same time,the modern logistics service industry is also regarded as the artery and basic industry of national economy development,which is of great importance to speed up the development of logistics industry,to promote the adjustment of industrial structure,to transform the mode of economic and enhance the competitiveness of the national economy.With the sustained and rapid development of national economy in China,logistics industry also got unprecedented opportunities for development,so far,warehousing logistics companies listed in Shanghai and Shenzhen Stock Exchanges has more than 20,with the rapid development of electronic commerce,such as Taobao and Jingdong,during the "twelfth five-year" period,China's express delivery industry sales for the first time exceeded 10 billion.In 2015,Our government put forward " The Belt and Road Initiative",which is a state of logistics strategy.At the same time,various provinces and cities actively perfect traffic network,establish logistics center,the formation of the scale and the agglomeration effect,brings logistics industry development opportunities and to the logistics enterprises has brought challenges.Because our country's logistics industry development level is still low,the theoretical circle in the aspect of logistics cost accounting and cost of the collection of research and practice discussion is very weak,the state has not set specially cost accounting standards for logistics enterprise.Because most of the logistics enterprises are established on the basis of the transportation enterprise in China,the enterprise understanding of cost management didn't rise to the same height,which is still in the previous level,and using the traditional cost accounting method to accounting of cost.As the traditional cost accounting methods do not achieve a reasonable allocation of indirect costs and complete accounting of the costs,the reference of the result is limited for enterprise management,logistics enterprises need a new method of cost accounting to cost management,so as to achieve the purpose of improving corporate profits.At first,this paper has sorted out the related theory of Activity-based costing,and introduces the operation process and cost characteristics of A logistics company,to analysis the situation of cost accounting of A logistics company,and puts forward the problems existing in the cost management of A logistics company,and then expounds the logistics company to introduce Activity-based costing for the feasibility of cost management,and designed for A logistics company implements the Activity-based costing framework,through concrete operation,analyzes the homework cost method in cost accounting has the advantage of A logistics company,the last put forward several proposals to strengthen the cost management for A logistics company,raise the level of cost management to provide the reference.