Port Logistics Enterprise Based On Activity Cost Method Cost Management Research

In the current market environment,the competition between enterprises is becoming increasingly fierce,the port logistics companies want to maintain normal production and operation on the basis of daily business operations to reduce costs and expenses,enhance returns,improve management level.Enterprises are looking to continue to survive in the fierce competition in the industry,and in a leading position.At present,the leadership of Port Logistics enterprises does not pay enough attention to the management of its cost,basically all port logistics enterprises under the influence of historical background environment,still use the traditional cost management method to collect and distribute the cost,there are many problems,such as cost information distortion,business responsibility system is not perfect,The disconnect between cost and production and operation has become more and more unable to adapt to the competitive environment of port logistics enterprises,so it is very urgent to change the current cost management methods.Therefore,the port Logistics enterprises need to introduce a new cost management Method-activity-cost method to collect and distribute the cost,so as to improve the effectiveness of cost management.In the text,the existing port logistics enterprises will apply the traditional cost management approach to the cost management of the shortcomings of the various drawbacks of a detailed analysis.By selecting the case company and using the activity cost management method to manage the cost of the cost data,the activity-based costing method overcomes the defects of the traditional cost method,and its application in the Port Logistics enterprise has considerable validity and advantages,and puts forward some relevant countermeasures and suggestions on how to further improve the current situation of cost management in the enterprise.At the same time also for other similar enterprises to provide reference.This article is divided into five chapters,the first chapter is the introduction part,mainly on the background of this study,the purpose of the study and the significance of the study to elaborate.At thesame time,the research results of activity-based costing at home and abroad are reviewed and combed,and the literature is reviewed.The research methods and contents,as well as the research framework,which need to be used in this study,are also briefly introduced.The second chapter is an overview of the basic theory of activity-based costing,which mainly expounds the meaning of activity-based costing and the concepts related to activity-based costing and the basic principles of activity-based costing,and introduces the value of activity cost method in logistics cost management,and plays a solid foundation for the smooth development of this study.The third chapter analyzes the present situation of the cost management of the port Logistics enterprise,which not only expounds the present situation of the port logistics enterprise in detail,but at the same time analyzes the necessity and feasibility of the operation cost management in the port Logistics enterprise,and then explains the implementation conditions of the operation cost method in the port logistics enterprise and the implementation steps of the operation cost method.The fourth chapter through the field investigation,selected the typical case company application job cost management,the Shanghai A Port logistics company as a case study,first of all,the Logistics Enterprise Basic Overview and cost management status quo and existing problems,and then through the application of activity-based costing,and then the selected cost data accounting,analysis,Through a series of calculation results,it is proved that the cost data accounted for under the activity-based costing method is more accurate and effective than the traditional cost method.The fifth chapter is the research conclusion and prospect,summarizes the research conclusion,summarizes the research results,puts forward the relevant countermeasure suggestion,and enumerates the prospect of the future research.By combining theory with the typical case of Shanghai A Port logistics company,the cost data of the company are grouped,distributed and calculated by reference to the activity-based costing method,and then for the problems in the cost management procedure,in order to further improve the cost management level of the enterprise,to reduce unnecessary costs and increase the benefit of the purpose,The relevant countermeasures and suggestions are put forward: perfecting the structure of the company's cost management,strengthening the management of the intermediate link of logistics cost management,improving the comprehensive quality of the company's employees,and focusing on improving the business ability of the finance staff.At the same time,the prospect of future researchdirection is put forward: enriching and developing the theory of operation cost calculation and management in the same industry,enriching and developing the theory of cost driver,the integration research of activity cost management and enterprise management accounting innovation tools,and the combination application of various research methods.