Research On The Optimization Of Common Distribution Based On Activity-based Cost

Though currently each logistics corporation in strategic alliance of joint distributi -on has attained great degree of improvement in distribution cost,operation time, resou- rce utilizing efficency of logistics and distribution quality.Compared with famous logistics enterprises in globe or the most excellent logistics corporations in china, operation efficiency and distribution performance of common delivery yet has bigger performance gap. It has several reasons:Firstly every logistics enterprise lies difference in benefit and cost proportion during the operational course of joint distribution,those are short of exact and real-timed information of activity-based cost.Secondly every logistics enterprise is short of joint harmony,hastening each other and the whole optimization mechanism.As a result operational efficiency of common delivery is lower,operation cost is relatively higher.Thirdly information in supply and demand of logistics resource is not smoothly circulated,each logistics company is unable to exactly harmonize balance in supply and demand of logistics resource. Accordingly utilizating efficiency of logistics resource is not higher.Fourthly every logistics enterprise is short of cooperation and optimization mechanism.Network nodes of distribution is interveined. A great deal of dispersed and repetitive tasks is derived from work chain in common distribution.Based on activity-based cost and performance benchmarking,this paper presents optimization framework for joint delivery,which is deeply analyze work optimization,polled resource integration by demand and network optimization.for joint distribution.Core content and research result for the paper is following: Firstly based on ABC and performance benchmarking,the paper presents flexible optimization framework for common distribution.Secondly the paper presents activity-based costing model of common distribution,and particularly explaines activity-based costing course by example analysis.Thirdly based on tasks in common distribution chain,it presents optimization model of joint inventory and common distribution,which deeply analyze relativity for various cost drivers,activity-based cost and work scheduling from the whole system of common distribution. Fourthly ABC and performance benchmarking are two integration methods for logistics resource,the paper presents flexible pulled resource integration model by demand.On the basis of resource integration idea.combined with operating optimization model for common delivery, managers make the balance for storages, personels,vehicles and material etc, and offer particular integration approaches for logistics resource. Fifthly on the basis of work flow and tasks,the paper presents heterognous vechicle and multi-Area network optimization model for joint distribution from activity-based cost and work scheduling.Its model consider several key factors in network nodes,transfer tasks by interspace gathering goods,activity-based cost and operation time.Combined with work flow analysis,it optimizes network of joint distribution by the lowest activity-based cost and work scheduling in optimization for critical path.Sixthly it evaluates optimization effect for common delivery from gross activity-based cost,operation time,utilization efficiency of resource and distribution quality.The great innovation of the paper is that activity-based cost and performance benchmarking is introduced optimization for joint distribution.by the basis of tasks.The paper take various cost drivers,activity-based cost and operation time into account optimization model for operation of joint distribution,pulled resource integration by demand and network of common delivery. Finally the paper offer a method of performance appraise for common distribution.