【Key words】 Third-Party Logistics Enterprises； Activity Based Costing Control； Designed Activity Ability； Combination Weighting；
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Activity based Costing control is a sort of new cost control method based on Activity based Costing.
作业成本控制是一种建立在作业成本法基础上的一种新型成本控制方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
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