Application of activity-based costing to the logistics cost management of agricultural products

This paper describes the logistics characteristics of agricultural products like fruits and vegetables, combing the mode of logistics operation in our county, and proposes to apply activity-based costing (ABC)to the costs accounting of agricultural products like fruits and vegetables, this will not only improve the accuracy , but also strengthen the control of the cost accounting of agricultural products like fruits and vegetables, with a view of improving the international competitiveness of our country´s agricultural products.