Accounting analysis on activity cost in logistic enterprise

摘要

Activity-Based Cost is widely used in enterprises in the United States, Japan and European Union. It is essentially different from traditional methods in perspective and approach. Indirect cost accounts for a comparatively higher percentage in logistic enterprise's total cost, whose greatest feature is that it is without inventory cost. This article considers the characteristics of cost structure for logistic enterprise and derives a practical logistic enterprise activity cost accounting model from basic activity cost model. It also presents a case study in which makes simulation calculation of existing logistic enterprises' product cost.