control of cost expenditures during the operation of enterprises is crucial. This paper briefly introduces the big data-based model for activity chain cost management. A back-propagation (BP) neural network was used to process big data. Resource data were classified into respective activity centers. Then, company X, which is engaged in logistics in Hefei Economic Development Zone, Anhui Province, was analyzed. The big data-based activity chain cost management model was compared with the traditional cost method. The results showed that the accounting costs of the three contracts obtained by using the traditional cost method were the same and the traditional method significantly underestimated the cost of Contract A (small tomatoes), but overestimated Contract B (cherries) and Contract C (red dates). The cost proportion of goods transportation was the largest in all three logistics contracts. In order to reduce the proportion of distribution costs in Contracts B and C, negotiating with customers to adjust the single transportation volume was proposed. After implementing the operational chain cost method, company X had significantly reduced logistic costs and significantly increased revenue.