Pricing Decision Model of Logistics Service Based on ABC

Logistics cost is the most pivotal factor influencing the prices of logistics products, and its calculation accuracy of costing determines the accuracy of logistics product prices. The traditional costing approach based on product amount does not suit the demands of logistics service costing, so it is necessary for Chinese logistics industry to implement activity-based costing. According to activity-based costing theory and the operation processes of logistics service activities, the decision rationale and technical route of applying Activity-Based Costing to logistics service costing and pricing are analyzed. Moreover, the pricing decision model of logistics services based on activity-based costing is built elaborately, and the price range of logistics service is calculated and educed with the model, which can provide the guiding of pricing, marketing, competing for logistics service industry.