Study On The Application Of Activity-based Costing Of A Logistics Company

In recent years,the rapid development of e-commerce has led to the prosperity of the logistics industry.With the rapid development of the logistics companies,The competition in the industry has become increasingly fierce because of the globalization and the rapid development of science and technology.The logistics industry has focused on the competition of the cost,the accuracy of accounting and the effective control on cost.As a new kind of cost accounting method,Activity based Costing is able to reveal the reason for the cost.It also conform to the trend of logistics industry's development,Which effectively avoid decision-making errors flow from the error cost information.It helps to improve management and optimize costs,It lay a foundation for strengthen the core competitiveness.The aim of this paper is to provide theoretical support for the application of Activity based Costing on A logistics company and other logistics companies.According to this purpose,Firstly,this paper uses the literature research method to summarize the theories at home and abroad.Secondly,It combs through the achievements of researches conducted by preceding scholars,gradually builds the accounting model of Activity based Costing accounting.And then,using the case method to analyze current logistic cost account circumstances of A logistics company,finding problems in A logistics company.It analyses the feasibility of the application of Activity based Costing on A logistics company based on the actual situation of A logistics company,the computer technology and related management personnel.It analyses the necessity of the application of Activity based Costing on A logistics company based on the real cost information,pricing and personalized requirements.Finally,Accounting the logistics cost by the business of A logistics company based Costing step by step.Including determine activity centers and the resources consumed by activity centers and relative resource driver,then it needs to calculate the distribution ratio of resource diver and distribute the resource to the activity centers and and roll up all costs.next,determining activity driver and calculating the activity-driver ratio and assigning total cost to products,etc.Which is aim to embody the complete accounting procedure.This paper also using traditional costing method to calculate the cost of the A logistics company,which has been used in A logistics company for long time.Comparing two results,We know it is feasibility that applying Activity based Costing on A logistics company,And also the calculations from Activity based Costing are more accurate.