Accounting analysis on activity cost in logistic enterprise

Activity-Based Cost is widely used in enterprises in the United States, Japan and European Union. It is essentially different from traditional methods in perspective and approach. Indirect cost accounts for a comparatively higher percentage in logistic enterprise´s total cost, whose greatest feature is that it is without inventory cost. This article considers the characteristics of cost structure for logistic enterprise and derives a practical logistic enterprise activity cost accounting model from basic activity cost model. It also presents a case study in which makes simulation calculation of existing logistic enterprises´ product cost.