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Research Article

A Study on the Application of Activity Based Costing in Chinese Logistics Enterprises

Lu Chang Ping and Sui Yu
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With China’s sustained economic growth, China's domestic industry development environment has been greatly improved. Scientific and technological level of Chinese society today has got a substantial increase; domestic logistics industry has also achieved a rapid development. However, compared with the logistics enterprises of other countries, Chinese logistics enterprises costing system is still lagging behind and cost management awareness is relatively weak. This study is aimed at discussing the practical application of the Activity Based Costing (ABC) system in the logistics business enterprise based on the analysis of cost management status of logistics from the microscopic point of view. First, the study analyzes the current development of Chinese logistics enterprises, discusses the current status and problems of Chinese logistics enterprise cost management. Then it gives an introduction of ABC, an analysis of its necessity and feasibility and accounting procedures for China’s logistic enterprises. Finally, based on a case study, the study gives some solutions and suggestions for the application of ABC in China’s logistic enterprises.

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  How to cite this article:

Lu Chang Ping and Sui Yu, 2013. A Study on the Application of Activity Based Costing in Chinese Logistics Enterprises. Journal of Applied Sciences, 13: 3189-3195.

DOI: 10.3923/jas.2013.3189.3195


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