Research On Cost Control Of JZT Logistics Based On Activity-based Costing

In the era of economic globalization,market competition is becoming increasingly fierce.The United States Michael Porter-famous strategists proposed "cost leadership strategy" is becoming the mainstream."Logistics" concept was introduced into China from the West more than 20 years,is now China's sunrise industry.During this period,especially in the first second profit source is close to saturation today,to create considerable third profit source through cost reduction in logistics industry the cost control is particularly important.However,until today,the high cost is still a serious problem facing the logistics industry.As the basis of maintaining economic operation industry,high logistics cost from the micro said weakened the competitiveness of enterprises,the macro also hinder the upgrading of China's economic transformation.To sum up,can reduce the mining method the cost of logistics,improve the logistics cost control system is a pressing matter of the moment.In view of this,this paper introduces the accounting method of activity-based costing method in cost accounting of logistics enterprises,the logistics company JZT as a case study,the application of Activity-Based Costing in the whole process of enterprise cost control,actively construct a basic system of cost control based on the logistics enterprise.This paper first reviews the relevant theory and literature,on the basis of the theory foundation for the further research;later,this paper introduces the JZT logistics company as the case enterprise,from the current situation of cost control,and analyzed the reasons of cost control problems,construct the activity-based costing method of cost accounting system,and according to the costing process consists of control,process control and feedback control in three stages.Combined with the actual business of the company,expounds the implementation process of cost control system finally,the expected data of cost control are analyzed and compared,predicts the possible obstacles,and puts forward the safeguard measures is the introduction of activity-based costing is suitable in the logistics industry and combining with the practical case,,so as to expand the application of activity-based costing practices in addition,the"Internet plus;" and the concept of cost control in logistics enterprise integration,the cost of logistics enterprises can be realized by the help of information technology,simplify the process,save redundant cost,and cost data of the enterprise data information sharing in the enterprise,so that enterprises in the implementation of the cost of multiple levels the control and management,the research results are consistent with the current development trend.