On Performance Evaluation of Activity-Based Costing Control in Third Party Logistics Enterprises

Activity-Based Costing (ABC) is an effective approach used to accurately calculate cost and properly distribute cost. The reliable cost control has become the competition focus for Third-Party Logistics Enterprises (TPLs). Nowadays many TPLs have already been provided the prerequisite of applying ABC approach. Basing on the principle of ABC Control, this paper constructs the performance evaluation system in TPLs, establishes the adequate performance model with Fussy Overall Evaluation method building on Combination Weighting, and illustrates the reliability of this method by case analysis. The evaluation result will provide managers the evidence to enhance cost management continuously, and therefore establish pertinent measures and method to improve Cost Control adequately.