Based Costing Management of Supply Chain Logistics Costs

Abstract

In order to solve the problem of high logistic cost facing many enterprises, a supply chain logistic cost management is proposed, which is founded on activity-based costing. First of all, starting from the notion of supply chain management, the advanced cost management, as well as the theory of supply chain management, can be included into the logistic costing management process. It can clearly reflect the formation of cost, demonstrate the causation of resource consumption and cost, and realize the effective way to control costing by means of controlling activity-based costing.