Author(s)

Lele Wang

Corresponding Author

Lele Wang

ABSTRACT

Through the above-mentioned activity-based cost centers, according to the activity consumption of each business or product of express delivery, the enterprise consumption can be allocated through a reasonable causal relationship, and finally a more accurate cost of single business, customer or product can be obtained. Using traditional cost accounting methods to allocate the consumption of enterprises to the final cost object with a single cost driver will distort the cost, which will eventually lead to the wrong business decisions made by enterprises due to the wrong cost information. In this paper, according to the characteristics of express enterprises, we study the common business process of express enterprises. Based on the basic theory and method of activity-based costing, we divide seven basic activity centers of express enterprises, analyze the specific activity and cost drivers of each center, and build a complete activity-based costing system for express enterprises.

KEYWORDS

Activity-Based Costing, Express Enterprises, Cost Driver