Research On Logistics Cost Accounting And Logistics Outsourcing Decision Of Manufacturing

The author did his intern in a logistics company in 2006. He found an agreement was hard to reach when negotiating with clients on logistics outsourcing cost. On one hand, clients didn' t think the quote offered by the above logistics company was reasonable but couldn' t give any objection. On the other hand, they couldn' t give their own logistics cost clearly, either. On investigation, the author found most manufacturing companies can not calculate their logistics cost. Therefore, the author believes that it is necessary to perform deep research on accounting of logistics cost of manufacturing companies, and analyze the decision problem of logistics self-supporting & outsourcing reasonably from the angle of cost.In this paper, the system of logistics cost accounting of manufacturing and decision model of logistics self-supporting/outsourcing based on the logistics cost are systematically studied. Firstly, it introduces the content of logistics cost of enterprise, lists the elements of logistics cost and sorts it detailed. Then the content of logistics outsourcing is introduced. Secondly, it describes logistics cost accounting of manufacturing in detail, puts forward an important model of logistics cost accounting, different from the traditional, and applies this model to a practical company. Thirdly, it is another keystone, namely decision analysis of logistics self-supporting/outsourcing of manufacturing, including,the related concept, factors, hierarchy and mechanism of the decision. Then decision model of logistics self-supporting/outsourcing is put forward. According to different phrases and characters of the activities in enterprise, related logistics operation model is given. In the last, a case of an enterprise is given to explain the application of theory on logistics cost decision.The theory of ABC (Activity-Based Costing) in modern cost accounting is applied into logistics cost accounting, and set up costing system and method on the basis of activity; many kinds of decision to the logistics self-supporting/outsourcing are analyzed, which made the paper contribute to research on the theory of logistics cost accounting and cost decision.