Research On Application Of Activity-Based Costing In Logistics Cost Management Of ZT Express Company

With the rapid development of e-commerce,China's express industry has developed rapidly in recent years.The rapid development of the express industry also faces fierce market competition.At present,China's economic development has gradually changed from extensive development to refined development.Under the new environment of economic development,the development of the express industry faces tremendous opportunities and challenges.Refined management of the cost of express companies and improvement of the cost management of enterprises have become important ways and methods for express companies to increase profits and enhance market competitiveness.As the cost of express companies is mainly concentrated in the logistics cost part,researching the logistics cost management of express companies has become an extremely realistic research topic.Activity-based costing,as an important method of internal cost management,has been widely recognized by both the theoretical and practical worlds.In particular,for the enterprises with relatively high indirect costs,the method of using the multi-cost drivers and multi-dimension levels to calculate the operating cost method,greatly improved the accuracy of enterprise cost accounting.The characteristics of express delivery companies are just in line with the relatively high indirect costs.Applying the ABC accounting method to express companies will increase the accuracy of their cost management,enhance the level of corporate cost management,and enhance the overall competitiveness of enterprises.Therefore,we must pay attention to the cost management methods of enterprises.The current cost management methods of most express companies in China still use the traditional cost method to account for costs.The distribution method is too general and the indirect cost allocation dimension is relatively single.This can easily cause the distortion of the company's cost data and deviate from the actual cost.This seriously affects the accuracy of cost accounting for express companies.The cost management level lags behind the international advanced express companies.When the indirect cost is high,the distortion of the cost accounting result will further increase.This is because the traditional cost method fails to accurately establish the link between resource consumption and cost drivers,making it difficult for the traditional costing algorithm to meet the current demand for refined cost management.If China's express companies want continuous development and stand out in the world commercial market,they must optimize cost management and seek more scientific and rational cost accounting management methods to control the logistics costs of enterprises and improve the cost management level and competitiveness of express companies.Activity-based costing,as an important method of internal cost management,employs multiple cost drivers and multi-dimensional levels of accounting to greatly improve the accuracy of enterprise cost accounting.Therefore,the application of activity-based costing in express companies has strong practical significance.Based on the above research background and theoretical basis,this article uses the methods of literature analysis,case analysis,comparative analysis and quantitative analysis to discuss the practical application of activity-based costing in ZT express company.This article focuses on the long-term development of express companies.It applies the designed ABC accounting process to the actual cases of ZT express company and combines the actual situation of ZT express company to design an ABC accounting process.In the design process,fully consider the causality of cost.Divide the operations according to business characteristics and determine the cost drivers,aiming to help ZT express company fine-tune the management of various costs,solve the practical problems of the traditional cost method,such as the extensive collection of costs and a single dimension,and find practical and feasible methods for ZT express company to optimize cost management methods.Then select the cost data of the 2013-2017 ZT express company for calculation,elaborated the process of express unit cost accounting under the ABC.Through calculation and analysis,the results obtained are compared with the results calculated by the traditional cost method to find the reasons for the differences,and ZT express company is provided with reasonable suggestions for using the activity-based costing method.At the same time,the operating cost calculated by this method is more scientific and reasonable.It provides basic ideas for the application of activity-based costing in small and medium-sized express companies,and has high research value and practical significance.