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

With the economic globalization,the competition between the enterprises becomes more competitive than ever before.Logistics cost management,as an effective means to reduce costs,attracts unprecedented attention.Apart from sales increase and costs deduction,logistics cost control and management is reviewed as "the third profit source"to enhance enterprise competitiveness and even to promote national economic development.Today,especially in this era when the rapid growth of e-business brings logistics an unprecedented golden age logistics cost control becomes imminent.In this paper where a manufacturing enterprise is taken as an example,I did some'research and found out with the existing capacity of this enterprise,logistics cost control and management is the key to the enterprise profit.Therefore after studying related cost-control theories home and abroad along with analyzing in depth the characteristics of the logistics cost,I established the enterprise's logistics cost control model based on the status quo.Then I introduced ABC(Activity-Based Costing)method into cost control.This method is effective to increase the accuracy of logistics cost as well as to improve the quality of the company's financial data.In conclusion,it means an improvement in efficiency.At last,I hope that with this article research,manufacturing enterprises may be suggested lesson in controlling logistics costs.