Research On Calculation Of Logistics Cost

In recent years, calculating and controlling the cost of logistics enterprises accurately has become an important means to seek core strengths for enterprises. The enterprises not only need to master the subsystem and every aspect of concrete cost of logistics system accurately to guarantee the production management and the customer service profit rate, but also need to grasp a more exhaustive information of logistics cost to determine how to cut the cost and recombine the whole logistics process and enhances the logistics system operation efficiency of the enterprises. This thesis tries to use activity-based cost to determine the exact cost of logistics in Manufacturing, which provide basis of quantitative analysis for Logistics management and control : inaugurate lowering costs, increase the third profits source; provide information for Logistics management decision; supply price information for the development of logistics.Concentrative calculation alone based on Activity-based Cost is just complying with this request. After referring to the domestic and foreign related literatures, this thesis beginning with the traditional accountancy method, has analyzed its flaws: Cost distortion; logistics expense iceberg; unable to control actively; huge calculation work. Because the traditional calculation method has above insufficiency, but Activity-based Cost is transformation and the improvement to the traditional method, therefore this thesis introduces Activity-based Cost in the logistics cost calculation. The thesis deduces two kind of adaptation different logistics cost character by Activity-based Cost elementary theory systems which are Basic principle calculation model and general cost condition calculation model and corresponding assignment model and establishes concentrative calculation alone method. The basic mentality is to analyze concrete logistics cost firstly; change present cost calculation method of financial accounting secondly; apply concentrative calculation alone method to a domestic drugs manufacture enterprise, and compare with the results of traditional accountancy method.