With the development of economic globalization, logistics activities, social, professional, information and networking become the general trend of development of modern logistics. In this development, people's concern about the logistics costs rising, reducing logistics costs has become an important task in logistics management.
This article is based on the Status of domestic and international logistics costs, aims at the existed problems of the logistics costs, introduces the activity based costing method in the enterprise logistics of cost accounting, and by improving information systems to control and optimize the logistics cost, reduce the costs, and improve the company’s core competitiveness.
KEYWORDS: logistics cost, cost accounting，cost controlling and optimization，Activity based costing
