Activity-based Costing Research on Enterprise Logistics Cost Management

Abstract

With the expanding of the production and the increasingly market competition, enterprises need to reduce the cost to enhance their own competitiveness. Reduce logistics cost is the most effective way to make profits. This way will become the main method in logistics management. In this paper, combining with the current logistics management, form the application of activity-based costing method in the process of enterprise logistics management of realistic urgency and already have conditions, we construct the enterprise logistics cost management mode based on ABC.