Research On Cost Control System Oriented By Activity Cost Management

As a courier industry running through the first,second and third industries,the demand in China is getting higher and higher,and China is paying more and more attention to the development of express delivery.On March 27,2018,Premier Li Keqiang signed a State Council order to announce The Regulations on Express Interim Regulations proceed from the three footholds of promoting the continuous development of the express delivery industry,and have standardized and guaranteed the operation,use,supervision and management of the express delivery business,and provided guarantee for the orderly and healthy development of the express delivery industry.The rapid development of the express delivery industry has greatly changed the production and lifestyle of human beings.On the other hand,with the development,the shortcomings of the express delivery industry have gradually emerged,especially the logistics cost cannot be well controlled.Still higher than the developed countries such as the United States and Germany,if such problems are allowed to develop,it will inevitably weaken its development momentum and hinder its competitiveness.Therefore,if the industry wants to develop better,it needs to strengthen the internal management of the enterprise and control the cost reasonably.Most of China's express delivery companies still use traditional cost accounting methods.The consequence of using this method is that the cost data of the final accounting will be distorted or inaccurate.In the long run,it is very unfavorable for enterprises to control costs.Through the reading and research of the literature,this paper attempts to use the activity-based costing method to calculate the cost of the express delivery industry,which can effectively compensate for the shortcomings caused by the traditional cost method.This paper focuses on the S courier company,one of the earliest private enterprises in the express delivery industry.After field research and internship research,combined with the enterprise workflow to design an activity-based cost accounting process suitable for the company,I hope to make some scientific control costs for S-Express.contribution.This paper mainly uses the combination of theory and case analysis to study the application of activity-based costing in S-Express enterprises.Firstly,the background and significance of the research are expounded,and the research trends of the domestic and international activity-based costing in the express delivery industry are summarized.According to the relevant theory of the activity-based costing method,the current status of the cost control ofS-Express is studied.The cost control system with applicability is designed,and the three links of pre-control,in-counter accounting and post-mortem analysis are started.The actual cost is compared with the cost difference of traditional accounting,and finally the operation cost control system is obtained.The cost control of the courier company has positive significance.At the same time,it is clearly stated that the activity-based costing method is also flawed.When selecting the cost control method,the enterprise must do a full demonstration.