Research On The Application Of Activity-based Costing In ZT Logistics Company's Cost Management

In recent years,with the continuous development of economic globalization,the logistics industry has ushered in a stage of rapid development.According to statistics from China Logistics and Procurement Network,the annual average growth rate of logistics revenue in the top 50 logistics companies in the country since 2007 has been slower than in previous years.However,it still maintains a balanced growth trend.In 2017,it was learned from the Ministry of Transport that the logistics costs were reduced by 63.57 billion yuan in the first three quarters.On the one hand,the income of large logistics enterprises is increasing year by year.On the other hand,the overall decrease of logistics costs,which indicates that the logistics industry is developing fiercely.With the development of the logistics industry,the competition is increasingly fierce,logistics companies of China should not only face the domestic logistics enterprises competition,but also face the threat of foreign logistics enterprises at the same time,so the cost management is particularly important.there were many methods of cost accounting,homework cost method as a kind of effective cost accounting method,can solve the problem of distortion of traditional cost accounting methods commendably,provide accurate information for the enterprise cost management,homework cost method can divide homework,which can make the enterprise grasp the reason of the cost's change more accurately,to control the cost.This paper in view of the cost management and activity-based costing method in the study both at home and abroad,then introduces the basic theory knowledge,on the basis of theoretical knowledge,combined with the actual ZT logistics company operating cost method in the application of cost management,detailed homework cost method of accounting as well as the improvement of operation,according to the operating cost method in the cost management problems that exist in the implementation process,puts forward the opinion,in order to promote ZT company better promote the homework cost method in the application of cost management.Based on ZT logistics company as the main body,this paper studied specific implementation process of the homework cost method in the cost management of logistics enterprises,and compare the final data with which was by the traditional cost accounting method,then concluded that more accurate cost information,to provide more effective cost information for the cost management of ZT logistics company,and then promote the smooth implementation of cost management.And propose solutions to the problems found in the implementation process.I hope to offer lessons for other logistics companies.