Design And Implementation Of Cost Control System In Express Industry Based On Activity-based Costing

Express industry,as a new type of modern service industry,plays an important role in promoting the transition of circulation and promoting consumption promotion.But with the rapid development of E-commerce,the express market competition is becoming more and more intense,and the express service industry faces severe challenges.The enterprise must control the cost reasonably to seek sustainable development,so the enterprise urgently needs to introduce a reasonable and effective cost control system.Since its inception,activity-based costing has been regarded as an advanced cost accounting method that can be effective in controlling costs.In the early 1990 s,it was introduced to our country,which led to the study of the method of operation cost.In line with the goal of developing and improving the cost control of express companies,this thesis adopts literature analysis,comparative analysis and case analysis method.First,the purpose and research content of the research are clarified.The thesis analyzes the relevant theories of ABC,and reviews the relevant documents.Through analyzing the cost structure of express delivery,this thesis obtains the feasibility of implementing the ABC cost control system in express industry.The ABC cost control system is constructed,including preparation,prior control,in-process controls and subsequent control.The activity-based cost control system is carried out in S Express Company to find cost differences between actual cost and standard,through the activity center establishment,operation standards,differentiation analysis.This thesis also evaluates the cost control system.Finally,the activity cost control system has positive significance in the cost control of express delivery industry.But the activity based costing is also defective,and the enterprise must make full argument when decided.