Research on Cost Control of Designed Activity Ability in Third-Party Logistics Enterprises

摘要

Since competition among Third-Party Logistics enterprises (TPLs)becomes more and more fierce,competition focus should be transfefred to valid cost control.Accurate cost calculation and valid cost control is becoming the key issue for TPLs to enhance their managemeat skills and competitive advantage in the market.TPLS have already had been provided the condition of utilizing Activity-Based Costing(ABC),which can calculate cost accurately and distribute cost properly.This paper discusses the application of ABC on cost control of activity ability in TPLs,and studies how TPLs identify the optimal designed activity ability according to future logistics services demand,which can provide scientific information for making management decision.