Research Of Logistics Cost Calculation And Control Method On Third Party Logistics Enterprise

The conception of modern logistics has been imported for morn than twenty years from the earlier eighties in our country. The conception of the third party logistics was introduced into China in the nineties. At present, the third party logistics is still at its developing stage in our country, most of the third party logistics enterprises found they were perplexed by some problems, such as the products'costs information isn't accurate, logistics costs control is disadvantageous and it's too difficult to make price decision for their products. The defects of traditional cost calculating method have been exposed obviously in the cost management of the third party logistics enterprise. It's becoming an urgent task to find a substitute cost calculating and control method, service price decision model suitable for the operation model and costs composition characteristics of logistics enterprises.The dissertation imported Activity-Based Costing into the third party and studied activity cost calculating and control based on the systemic analysis of the third party logistics enterprise and Activity-Based Costing, and discussed service price decision model, put forward the right pricing tactics.Through analyzing logistics cost characteristic of Jilin Province FuDa International logistics Ltd, Co., the dissertation choosed the practical calculating cost model to calculate the logistics activity cost, and then applied Activity-Based Costing to constructing cost control model, established the activity cost standard, analyzed the variance between the standard and actual cost, and evaluated the performance of the activity cost control model.The dissertation has six chapters, the main content as following:Chapter one, introduction. First introduced the background and the purport of the study, and then simply summarized domestic and foreign research status. Finally, introduced the content and the frame of the thesis.Chapter two, introduced conception and theory of the third party logistics enterprise and Activity-Based Costing, put forward theory and procedure of Activity-Based Costing. Then analyzed activity cost propensity, compartmentalizing the activity into direct fluctuant cost and overhead activity cost and fixed cost, provided theoretical basis.Chapter three, Firstly, based on the analysis of applicability, put forward the model applying Activity-Based Costing in the third party logistics enterprise. According as basic theory and cost propensity, deduced two calculating model which can suit different logistics cost calculating: the fundamental calculating model, the practical calculating cost model, and the relevant allocating models. Then based on analyzing the integrated composing of cost control system in logistics enterprise, set forth how to construct activity cost control model of the third logistics enterprise. Finally the dissertation discussed how to use activity to evaluate performance of logistics enterprise.Chapter four, the dissertation studied service price decision of the third party logistics enterprise, based on studying the theory of service price decision and analyzing infection factor of service price decision in logistics enterprise, discussed service price decision model based on Activity-Based Costing ,activity analysis and resource analysis application on price decision model. At last, put forward right pricing tactics especially for the third party logistics enterprises.Chapter five, the dissertation aimed at status of the third party logistics enterprises in Changchun, calculated logistics activity cost of Jilin Province FuDa International logistics Ltd, Co. using the practical calculating cost model. Then applied Activity-Based Costing to constructing cost control model, established the activity cost standard, analyzed the variance between the standard and actual cost, and evaluated the performance of the activity cost control model.Chapter six, conclusion and expectation. The main investigation task of this dissertation was summarized, and presents questions that need to be further research in the future as well.As a new economy increased point, the importance of modern logistics is self-evident. Along with China became a number of WTO, service industry including logistics industry will be open to all over the world, the competition among logistics enterprise will be more drastic. It is a brand-new study field which applying Activity-Based Costing to the third logistics enterprise. The activity cost calculating model can precisely calculate product cost, for the reason of activity cost being as calculation target, Activity-Based Costing calculation can make the third party logistics enterprise look insight into activity level in cost management. Therefore, activity cost calculating model built in this dissertation can efficiently serve cost control and service price deciding in the third party logistics enterprise cost management better. The author wish the dissertation will be favorable on driving the rationalization and standardization course of the third party logistics enterprise cost management in our country.