Study on Logistics Cost Control Based on Activity-based Costing

Abstract

With the rapid development of the global economy and the strengthening of enterprises’ internal management, the importance of logistics cost management is becoming more and more prominent, and people pay more and more attention on the logistics cost of enterprises, how to reduce logistics cost effectively has been a hot topic. Experts come from all over the globe actively introduce ABC into enterprise logistics cost accounting management and achieve results. On the basis of logistics cost, this paper begins with the analysis of enterprise logistics costs and account cost through the, activity-based costing, it is of great economic and practical significance to combine cost management with logistics management.