However, the current domestic research on logistics cost lays particular enphasis on the macroscopic problems and the method of logistics management, there is little research on logistics cost accounting system.

Activity-based costing was seldom applied in the other processes of cost management,such as cost budget,except cost calculation.

The paper analyzes the problems existing in the cost budget of logistics enterprises at present,discusses the application of the cost budget based on activity in the enterprises and expatiates on its concrete implementing steps.

The paper states the enterprise cost budget working out,budget enforcement course and budget enforcement result and holds that they are important for enterprises to reduce production costs and increase economic returns.

In order to take Effective control, making sure of the budget cost firstly, and then, Controlling the project cost strictly while constructing, finally, Comparing the actual cost with the budget cost, maing analysis of cost Control effect and meanwhile, giving some advise and suggestion Accordingly.

The cost budgeting of construction engineering project aims to maximize profits,through adopting the scientific measures to control the cost in the expected budget,based on the guarantee of engineering schedules and projects\' quality.