Research on the Procedures for Business Logistics Activity Cost Control Based on ABC

摘要

Logistics cost control is playing a very important role in business management, but the traditional costing approach doesn't provide accurate cost control information. Activity based costing (ABC) can achieve great accuracy of logistics cost by using multiple cost drivers and its modeling theory in logistics is crucial. According to the characteristics of business logistics activities, the basic principle of applying ABC to logistics cost control is analyzed amply, the controlling technical procedures of logistics cost are put forward creatively, and the estimating and controlling model of business product logistics activity cost based on ABC is built. Moreover, business logistics cost control strategies based on accurate logistics activity cost estimating information are analyzed elaborately.