Abstract： Since the beginning of the 21st century, China's logistics industry has developed rapidly. At the same time that the service level of logistics enterprises is constantly improving, various logistics enterprises in China still use traditional cost accounting methods to calculate enterprise costs. However, due to the inherent defects of traditional accounting, the cost accounting problem has not only become a bottleneck restricting the expansion of the enterprise market, but also the crux of hindering the effective operation management decision and resource optimization configuration within the enterprise. This paper will be considered as the most promising method in identifying and controlling the cost of all aspects of logistics - the activity-based cost method introduced into the cost management of logistics enterprises in China. Based on the basic principles of activity-based costing, we introduce the basic principles of logistics operation costing, and propose the general procedure of applying the activity-based costing method to logistics enterprises. At the same time, we carry out specific analysis based on the actual company case. The results show that this method has strong effectiveness, and it is expected to put forward specific countermeasures and suggestions for the application of the activity-based cost method to logistics enterprises. Keywords: Activity-based costing; logistics enterprise; enterprise costing;

CICTP