The Applied Study On Activity-Based Costing In DGM Express Corp.

Express has become an important branch and components of modern logistics on today of rapid development in the logistics industry.The timeliness of delivery speed up logistics turnover rate,but also improve efficiency in the use of funds for the logistics of this,"the third profit source" provides the momentum.In December 2005,China's express industry completely open in accordance with the relevant WTO accession commitments,the domestic express delivery marketplace competition are gradually fierce with the international express giants have entered in an increasingly.The domestic express delivery companies have to rise to chase in the face of the advantages of the international express delivery business capital,technology and management.Activity-Based Costing as a method of calculating the cost of advanced management has been successfully applied in cost accounting and management of logistics and express delivery companies in foreign countries.The domestic express companies still use traditional cost method to calculate the cost as our country on the logistics cost operating cost method is still in the theoretical study and practice of stage level in the accounting system has yet to establish unified standard.The traditional cost method has been unable to meet modern logistics enterprise management needs.The domestic express delivery companies need to improve cost accounting methods to improve management decision-making,enhance the competitiveness of enterprises facing the fierce market competition.The first,this paper review basic theory of Activity-Based Costing and logistics cost,discuss the necessity and feasibility conditions are applied in the DGM express company.The second demonstrated the calculation process of Activity-Based Costing by examples and compare with the traditional cost method.Finally,expatiate on the application of pricing decisions in the delivery of service and customer profitability analysis and activity optimization and cost control of the discussion based on Activity-Based Costing in the DGM express company,and pointed out some of the problems that should be noted when the DGM express company uses it.I expect to contribute a trace of modest means or provide some references for generalizing and applying the Activity-Based Costing in the express industry through this study.