The Empirical Research on Enterprise Logistics Cost Based on Activity Based Cost

Abstract

With the rapid development of social economy, the importance of logistics has become increasingly prominent, effectively control the logistics cost accounting has become an important source of profit for the enterprise. The rapid development in science and technology today, it is difficult to improve profits from improving efficiency, saving resources and so on, However, emergence of activity based costing makes it possible to obtain accurant cost information, but also provides a powerful tool for enterprise logistics management.This article focuses on present situation of nowadays enterprise logistics cost management, through the comparison and analysis the difference between traditional logistics cost accounting method and the activity based cost method, and explain the contents, formula and related models of ABC, then we can see the advantages of ABC in logistics cost management. The application of ABC makes logistics cost accounting and control system more clear, reasonable and clear, so as to improve the accuracy of enterprise logistics cost information. Activity based cost can not only provid a clear and accurate cost information, improving the profitability of the enterprise; at the same time also is the powerful tool for implementing a comprehensive logisitics management and optimization of logistics activities. Therefore, the appliciation of ABC in enterprise logisitics cost accounting is very important and meaningful.