Application Research Of Target Activity Cost Management In H Compony Transportation

At present,e-commerce is developing rapidly.With the rapid development of e-commerce,the development of the logistics industry is facing unprecedented opportunities and challenges.Improving the cost management level of logistics enterprises has become an important choice for logistics enterprises to improve their market competitiveness and market share.From the current cost management methods,the activity-based costing method and the target costing method are widely used in enterprises.Although these two methods have a certain effect compared with the traditional cost management methods,they are defective.The disadvantage of the target cost method is that it only makes overall planning for the total cost,but it does not specify the specific means of implementation;While the activity-based costing method improves the accounting accuracy of logistics costs,and provides methodological support for the control of logistics operation costs.However,the overall planning for logistics cost control is ignored.The target activity cost method formed by the combination of the two methods can complement each other and can adapt to the realistic requirements of logistics enterprise cost management.Selecting the logistics company H company as the object,the research on the application of the target operation cost to the cost management of the logistics enterprise for its grain transportation project It analyzes the problems of the company's cost management in food transportation projects,and puts forward many problems to improve the cost management of enterprises through the use of target activity-based costing.To sort out and comment on the basis of domestic and foreign scholars' target cost method,activity-based costing method,and the main research results of the combination of the two,and obtain first-hand data through the in-depth investigation of the grain transportation project for H company.Discover the problems of logistics cost control and the bottleneck of cost control.Starting from the actualdemand of H company for the cost control improvement of the target grain transportation project,the innovative ideas of the combination of the target cost method and the activity-based cost method are creatively proposed,and the logistics cost management and control scheme based on the target activity-based costing method and the specific implementation method are designed.The implementation effect is evaluated,and the effective application of the target operation cost in the cost management of the logistics enterprise is proposed.At present,there are few researches on the application of target activity cost method in the cost management of logistics enterprises.The practice of target operation cost method of logistics enterprises is still at the stage of exploration.Based on the application research and corresponding results of the target operation cost method of H company's grain transportation project,the improvement of logistics cost management level of H company has enlightenment and reference for the innovation of cost management and control mode of other logistics enterprises.