Performance evaluation of activity-based costing control in node-based logistics enterprise

Based on the principle of activity-based costing (ABC) control, this paper constructs the performance evaluation system in Logistic Network Node Enterprise, establishes the adequate performance model with fuzzy overall evaluation. method based on combination weighting, and illuminates the validity of this method by case analyzing. This method has analysis, evaluation and diagnosis functions. It evaluates the overall performance of cost control in the Logistic Network Node Enterprise, moreover evaluates a special subject of cost control. The result of evaluation can help managers continuously enhance the level of cost management, and make decision better so as to improve the logistics operation further more.