Research On Cost Control Of Logistics Enterprises Based On Activity-Based Costing Method

As an emerging industry,the logistics industry continues to grow with the development of the global economy.The entire logistics industry has an unprecedented competitive situation.To achieve a favorable competitive advantage,it is necessary to first control the cost of the enterprise,and the cost control will promote the profit of the enterprise.Maximize and gain continuous growth.In terms of cost control,there are still a large number of logistics enterprises in China adopting traditional cost control methods,and adopting quantity to share the indirect costs of enterprises.Simple contract costs may be overvalued,and complex contracts are reversed.The phenomenon of underestimation of costs may also occur.Therefore,it is difficult to provide enterprises with more accurate cost information,which makes it difficult for enterprises to achieve effective cost control.With the introduction of the cost-effectiveness control method of activity-based costing,relying on activities,the indirect cost is regarded as an operation cost,a service consumption cost,the cost calculation range is further expanded,and the logistics cost calculation becomes more accurate.This paper mainly studies the application of activity-based costing in the cost control of logistics enterprises.The application principle and accounting process of activity-based costing are introduced in detail.For example,in the operation process of the operation,the logistics operation process is divided into separate operation links;in the period of expense processing,the activity-based cost method uses the cost as a resource,and the quota is determined by a certain distribution method and motivation.The paper takes A logistics enterprise as a specific case,analyzes the current situation of cost control through the study of cost structure,cost characteristics,cost control system and several other factors,and explores the problems hidden in the enterprise cost control system: weak cost management awareness The traditional cost method is unreasonable,the cost account system is lacking,and the cost accounting system is lacking.On this basis,the cost control effect guarantee measures of the enterprise cost control implementation scheme based on the activity-based costing method are proposed.Through the case study of A logistics enterprise using the activity-based costing method to implement cost control,ask questions and solve problems.The conclusions of this thesis are mainly as follows:(1)The activity-based costing method has not entered China for a long time.Most logistics companies still use traditional cost control methods to control the cost of enterprises.If a few logistics enterprises use the activity-based costing method to control costs,and the results Compared with the results obtained by the traditional cost control method,it can not be used as a reference indicator for other logistics companies.(2)China's current accounting system does not have a secondary detailed account matching the operating cost nuclear algorithm.It cannot separate the logistics cost from the current accounting account.It can only be mixed with other costs,and the related logistics costs cannot be separately accounted for.(3)The choice of cost drivers isthe most critical step in the implementation of activity-based costing.Because it is difficult to quantify,its choice has strong subjectivity,mainly relying on the operator's business familiarity and experience judgment.This subjectivity will affect the final.The calculated result is obtained.(4)In the activity-based costing method,the operation is the core,and by calculating the cost of each operation and service object,the enterprise can obtain more accurate logistics cost information.Enterprise managers can reasonably formulate various service prices based on this information,so that enterprises can effectively solve the problem of difficult service pricing.