Research On Cost Accounting Of SF Express Logistics Based On Activity-based Costing

In recent years,with the rapid development of science and technology and e-commerce,the express delivery industry has achieved good development,a large number of powerful express delivery companies have emerged in the short term and the competition among these companies has become very intense.In the increasingly fierce competition in the express delivery industry,various measures have been extremely difficult to increase profits for enterprises.Each express delivery company has to pay attention to its own cost management and seize market share by optimizing its own cost management level.Therefore,for express delivery companies,it is an important development direction to carry out refined management and continuously improve the level of cost management.Traditional cost method is still carried out in logistics cost accounting in most of China's express delivery companies,which is not only general but the standard for allocating indirect costs is very simple.It is easy to distort the cost data of the enterprise and cannot meet the development of express delivery enterprises' need.However,the birth of the activities-based cost method has effectively made up for these shortcomings.Since its introduction into our country early in 1990 s,the activities-based cost method has been highly concerned and appreciated by our scholars,which can go deep into the operational level to explain the causes of costs,to refine its cost accounting process and make the accounting results more accurate,thus improves the level of cost management and provides a scientific theoretical basis for enterprise managers to make decisions.Based on the industry background mentioned above and related theories,this research will introduce case analysis,comparative analysis and literature analysis method to explore the specific application of the activities-based cost method in S.F.Express.First of all,it sorts out a large number of relevant research literature at home and abroad,and describes the related concepts and theories of logistics cost and activity-based costing in express delivery enterprises.Secondly,it describes the business process of S.F.Express in detail and introduces the current situation of cost accounting of S.F.Express.Finally,the research points out the problems exposed in the cost accounting process and its root causes,and proposes the necessity and feasibility of using the activity-based costing method for S.F.Express.Subsequently,based on the collected enterprise data,the activities-based cost method is actually applied and systematically designed into the specific cost accounting case.At the same time,the accounting results are used as the basis to compare and analyze the difference between activities-based cost method and the traditional one.The conclusion that the activities-based cost method can accurately calculate the results,provide a basis for service pricing and improve the level of cost management proves the advantages of theactivities-based cost method.Finally,for the current status of S.F.Express,the specific application of the operating cost method is given.I also hope that with the conclusions and results of this research,we can help other express delivery companies to establish a scientific cost accounting system and a more complete accounting mechanism.