With the enhanced awareness of logistics management, people are increasingly concerned about the logistics costs of a strong, lower logistics cost of logistics management has become a top priority. In many enterprises, business logistics costs accounted for a large proportion of the total cost, logistics cost is directly related to the low level of corporate profits, as well as the level of competitiveness. Therefore, the logistics cost management has become a logistics management enterprise core content, but also can be said that people concerned about the logistics of the first concern should be the beginning of the logistics costs. Logistics is the major cost of the resulting point is also the concern to reduce costs. Strengthen the research and logistics cost management to improve the economic efficiency of logistics activities has a very important significance.
In this paper, activity-based costing ABC have the background and significance, a brief analysis of the development of the status quo at home and abroad, combined with long-term logistics Co., Ltd. Wenzhou financial analysis of the situation, pointing out the logistics at this stage of the lack of cost accounting methods and the defects, and suggestions to improve the program.
