Research Of Optimization And Control On Logistics Outsourcing Cost Based On The Activity-based Costing Method

With increasing market competition of product and gradually improving cost consciousness of manufacturing enterprise, to reduce logistics costs and improve logistics efficiency has become the effective way to excavate potential market and improve the market competitiveness for manufacturing enterprise. Logistics outsourcing by third-party was a widely used form. However, due to the logistics of their own characteristics, there were many obstacles during the implementation of logistics outsourcing. One of the most core problems was the accounting and control problem of logistics outsourcing cost. Activity-based costing as a method for accounting products cost, its practicality has been widely validated. Therefore, this paper proposed the research of cost optimization and control of logistics outsourcing based on activity-based costing method according to its basic principle. The utilize of Activity-based costing can ensure authenticity and effectiveness of outsourcing cost calculation, and then the outsourcing cost control strategy based on that were put forward further. Specific content abstract as follows:First of all, according to the basic principles and characteristics of activity-based costing, operation cost of logistics outsourcing was analyzed and calculation procedures was studied. Finally, accounting system of logistics outsourcing based on activity-based costing method was built.Secondly, several control strategies of logistics outsourcing costs were proposed based on the activity-based costing method in the application of logistics outsourcing cost accounting. They were respectively based on the market comparison; based on operation management; based on the set of activity cost; based on competitive strategy of logistics outsourcing cost control. The logistics outsourcing cost control can be ensured effectively through these several strategies.Finally, taking the cost control scheme of delivery operations in company C for example, by implementing value-added homework selection and operation cost base budget, the purpose of controlling the cost of logistics outsourcing was effectively achieved. And the feasibility of cost controlling by activity-based costing method was verified.This study provided a set of reference cost accounting system and control system for the logistics outsourcing of manufacturing. And it contributed to further reduce the logistics costs of manufacturing enterprise, optimized the logistics management and improve market competitiveness.