作业成本法在天地华宇物流企业中的应用研究

本科论文AbstractSince the reform and opening up,with the rapid development of China's economy,thelogistics industry and logistics market have also been fully developed and gradually mature.When choosing logistics service,users mainly pay attention to two aspects:one is price,theother is service quality.Logistics cost control can ensure excellent service quality and setprices that satisfy customers at the same time.Due to the industry characteristics of logisticsenterprises,indirect costs and auxiliary expenses account for a very large proportion ofproduct costs.for example,the use of traditional cost accounting methods not only deviatefrom the actual cost information.what is more serious is that it will lead to majordecision-making mistakes made by the management of the enterprise.In order to improve this situation,activity-based costing,a scientific and advanced wayof cost management,began to enter people's field of vision,People began to study and applythis more effective method.Starting from the research background and related research status,this paper briefly describes the basic ideas and research methods of the paper,and introducesin detail the concept,principle and accounting methods of activity-based costing.Taking TNTHOAU logistics enterprise as an example,combined with the above theoretical basis,thispaper uses activity-based costing and traditional costing for cost accounting,and draws theconclusion that the use of activity-based costing can improve the accuracy and scientificalnessof enterprise decision-making.Finally,the promotion value and future development ofactivity-based costing are prospected,and the summary of the paper is put forward.Today,with the increasing indirect expenses of logistics enterprises,this paper hopes toprovide a new management idea and make a modest contribution to the development ofdomestic logistics industry through the application of activity-based costing in TNT HOAUlogistics enterprises.Keywords:logistics enterprises;cost management;activity-based costing