Along with the rapid development of social economy, modern production and operation of enterprises and transformation of idea, more and more enterprises take their non-core business outsourcing service function of professional can meet the needs of the third party logistics enterprise. Third-party logistics is used to this kind of environment and a logistics demand, is the result of industrialization of specialization and logistics. In the third party logistics in our opportunities and challenges of the era, although more high-tech equipment instead of the normal human, but due to the particularity of the third party logistics industry and related expenses are increasingly blurred. Cost is an enterprise, is the focus of the survival of the enterprise, many enterprises pay more and more attention to it. So for the third party logistics enterprise cost I'd like to talk about a new management cost calculation methods, namely the Activity-Based Costing. This hope from the Angle of activity-based costing, ZheJiang BeiLun transportation company products through case to prove the feasibility of this method with advanced, and so as to understand and make a beneficial reference this method of guidance.
KEYWORDS： Warehouse Management， Third-party logistics ，Activity-Based Costing
