The Homogeneous Cost Drivers Combined Method Under Activity

The rapid development of the Internet has stimulated people's enthusiasm for online shopping.The convenience of online shopping has multiplied the volume of online transactions.The rapid development of online shopping can not be separated from the continuous improvement of logistics,payment and other ancillary services,especially the development of express industry.As we all know,the express industry is developing very fast,but the competition among the major express companies in the industry is becoming increasingly fierce.Shentong,Zhongtong,Postal,Huitong,Yunda,Shunfeng,Tiantian and Jingdong Logistics have occupied most of the market.The competition of the major express companies now lies in how to improve their competitiveness by realizing fine management and reducing the cost of express delivery.This paper combines theory with practice,taking Yuncheng D Company as the research object to study the application of Activity-Based Costing in practice.The research idea of this paper is based on the literature on the relative complete accounting process formed by the application of activity-based costing at home and abroad.Firstly,after introducing the background and significance of the study,combining with the relevant research theories at home and abroad,this paper determines the scope of this study and the way it is used.Then,taking D company as a case prototype,this paper analyses the current situation and problems of cost accounting of the company.On this basis,it uses activity-based costing to calculate the cost of the company,compares and analyses the cost calculation results of the two methods and explains the reasons,and puts forward improvement suggestions for D company.Finally,this paper draws conclusions and looks forward to the future.