Integration of Activity-based Costing and Balanced Scorecard in the Logistics Enterprises of China

摘要

Cost-management is considered as the core of improving management and enhancing competition of the logistics enterprises of China.Logistics managers need more accurate and precise cost data to make better and more timely decisions.Activity-based costing(ABC) represents a radical departure from the traditional cost accounting systems,which is an improved means of identifying high overhead costs per unit and finding ways to reduce the costs.ABC can provide the exact information of cost to logistics enterprises.The more accurate assessment of costs obtained by an ABC system also can improve the accuracy of the performance measures of a BS.This paper analyzes the problem of enterprise logistics cost management facing under the traditional cost management system,and puts forward homologous conceives to improve it,elaborates one of integration method of ABC and BS applicd to the logistics cost calculation.The whole logistics cost of an enterprise could be well evaluated,and effective information is available for the enterprise to further roduee the cost.It is a kind of inexorable trend that logistics service providers(LSPs)adopt ABC and BS to control the logistics cost and measure performance in China.