The Research of Cost Control about the Third Party Logistics Enterprise Based on Activity-Based Costing Model

Abstract

With the application of activity-based cost simulation model widely, cost simulation model can provide a better perspective to understand their motivation for the enterprise implementation of activities, and the number of resource consumption during the campaign execution. Therefore, the basic model of logistics cost and activity-based cost and activity-based cost management methods are combined, in order to make it more adapt to the field of logistics. This paper starts from ABC, ABC in the interpretation of the application of the third party logistics enterprise, proved effective on the control of logistics cost to ABC, adapt to the modern logistics enterprise management way, and accurately calculate the logistics cost, provide a more effective basis and support for the decision-making of logistics enterprises.