Study & Practice On Logistic Packaging Cost Control Project In Global Sourcing

With the economy globalization, global sourcing becomes one of the most effective strategies to utilize the global resources by the multi-national companies. But, behind the low ex-work price, the increase supplier chain cost become the road block. It is more and more important to seek and implement the logistic cost saving.Under the above background,Activity Based Costing(ABC),which is considered the optimized and most promising method of calculating and controlling logistics cost,is introduced in the cost management of global sourcing logistic,the application research on ABC in them is tentatively carried on in order to provide the theory and decision support for them.After analyzing the total logistics process, the concept of Direct-to-Line (D2L) packaging is presented. With the help of Activity Based Cost analysis, a total cost comparison is done between the normal packaging mode and Direct-to-Line mode. In the case study, the project management scheme is applied in an international company s D2L package project.Direct-to-Line packaging and package standardization are the key concepts presented in this thesis. And the costing principle and cost partition of ABC for them is analysed,then the technology route,costing steps,costing model as well as levels of implementing ABC for commercial enterprise are designed.In addition,the application modes based on ABC for them are studied deeply,and the application difficulties and countermeasures of ABC for them are summarized.