Author(s)

Huihui Zhao

Corresponding Author

Huihui Zhao

ABSTRACT

Activity-based costing is a cost accounting method, compared with the traditional accounting method, and has great advantages. Starting from the basic principle of activity-based costing, this paper introduces the general steps of activity-based costing, and according to the current situation of logistics cost accounting in China, combining with activity-based costing, the logistics cost accounting system of enterprises is reconstructed.

KEYWORDS

Activity-based costing, the logistics cost, Logistics cost accounting