A Study On Cost Control Of M Company Based On ABC

The concept of logistics is recognized by scholars and obtained the swift and violent development,play a more and more important role in the position in national economy since 1996,because its unique features and obvious advantages.However,some problems were gradually exposed with the rapid development,the most obvious is the logistics industry generally faced with the problem of high logistics costs,as the basis of maintaining the economic operation of the third industry,high logistics cost not only weaken the competitiveness of enterprises,but also was bad for the transformation and upgrading of economic development in our country.Therefore,it is an urgent problem to Enhance logistic cost controlling and reduce logistics cost.At present,the traditional complete cost accounting method is used in China's logistics industry.Using traditional cost accounting methods lack accuracy and comparability of logistics cost under the current accounting system,which is not conducive to the cost controlling.In this context,We introduced the concept of homework cost method into the logistics enterprise cost controlling.Activity-based costing method,as a new method of cost accounting management,which can effectively make up the deficiency of the traditional cost method.Based on M logistics company as the research object,this paper will applied the homework cost method applied to the whole process of cost control to explore the cost controlling method of M enterprise on basis of the homework coat method.This paper will be divided into seven chapters,the first chapter is the introduction,elaborated the research background and significance,the framework and methods of writing,and the domestic and foreign literature on logistics cost management and activity-based costing method is discussed.The second chapter is an overview of the relevant theories,and describing the concepts of relevant ABC,logistics cost and cost control.The third chapter introduces the current status of cost management of M company analyzes the reasons.In chapter 4,the cost control system is established and further subdivided into three modules:pre plate,incident plate and post plate,and from the Angle of the theory of homework cost method and traditional cost method are compared.In chapter 5,we calculated the cost and analyzed the operating cost according to the results of cost calculation.Chapter 6 is the problems and safeguard measures in the implementation of ABC.Chapter 7 is the conclusion and prospect.