Studying Of Logistics Costing In The New Economy

With the spreading of economic globalization and increasing market competition, logisticsis no longer simply to achieve the means of the physical location of goods moving in favor ofbecoming an important factor in the relationship between production and strategic objectives.With the continuous development of IT, the difference of products is getting smaller andsmaller.With highly competitive, traditional markets turn “Push economy”into “Pull economy".Giving a very significant impact in the logistics field, making the original logistics activitiesrelying solely on the implementation no longer valid, which prompted the logistics industry tochange the existing mode of operation, and to find a new, more responsive logistics mode tomarket.In this context, this paper introduces two new logistics model. One is from the logisticsstrategic planning point of view. Combining the customer demand chain and logistics supplychain. forming a new strategic logistics mode, that’s “the Marketing Logistics”. It co-ordinatesthe existing resources and external resources availably,achieving the cost-optimal, most efficient,the most customer satisfaction goals. Another departure from improving transport mode oflogistics,It’s Drop and Pull Transport mode. Although in this way has been more widely used inthe United States and Europe,but in China,it’s development still lagging behind. In this context,China and South Korea’s government signed <Land and Maritime Combined Transport of CarGoods Transport Agreement between China and South Korea’s Government> in2010. In thisagreement, The traction trailers can take a boat to carry out Drop and Pull Transport. Thisagreement is conducive to the rejection linked to the promotion of transportation, to conform tothe energy economy, sustainable economic trends, optimize land and sea transport, and promoteChina-ROK Foreign Trade.Based on this background, we make the foot holding on the logistics cost accounting, notonly because the logistics cost accounting still have more problems in today, but also the cost isthe most quantitative criteria to evaluate the merits of a logistics model. through the costaccounting,we can easily see the advantages of these new logistics concept and operation mode.This will benefit to the logistics industry accepting and using these methods.Learning from the current domestic and international research, this Article analyzes twomodes of operation processes, on the basis of the status of the current logistics cost accounting,this article makes a detailed analysis to the marketing logistics model and Land and MaritimeCombined Transport between China and South Korea. Giving the new logistics model costing elements and accounting methods to the new modes. The article describe these by five chaptersas following:The first chapter introduces the research background and significance of the logistics costunder the new economic situation.It also describes research status, and the main contents of thisarticle and the innovation.ChapterⅡ, starting from the status of the logistics cost accounting, summarized the contentsof the existing logistics cost accounting, and gives the course of the development and prospectsof China’s logistics cost accounting.ChapterⅢ, starting from the logistics strategy,introducing a new thinking of the logisticsoperation, the marketing logistics, and the marketing logistics cost accounting methods andprocesses.Chapter Ⅳ, starting from the logistics operation mode, analyzing the advantage of usingDrop and Pull Transport under the Land and Maritime Combined Transport between China andSouth Korea. Focusing on the logistics cost accounting methods in this way.Chapter Ⅴ, summarizing the entire paper.