Study On Logistics Cost Control Based On Activity In Finished Vehicle Entreprice

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 finished vehicle logistics enterprice and studied activity cost calculating and control based on the systemic analysis of the finished vehicle logistics enterprise and Activity-Based Costing, and discussed the connection between the service level and the cost of the finished vekicle logistics.Through analyzing logistics cost characteristic of C company, the dissertation choosed an approciate 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 set down the activity cost calculate and control model.The thesis is divided into 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 Activity-Based Costing, put forward the theoretical foundation of control system of Activity-Based Costing, and discribe the control thingking of it : system theory, cybernetics, information theory.Chapter three, first of all, we dissertate the develop course and the trend of Chinese finished vehicle logistics.Then its concept, characteristics and classification are introduced. In order to provide the theoretical base for consitituting the model of cost calculation and cost control, we divide the activity cost into direct alterable cost, indirect operating costs and fixed costs according to the modality of the operating cost. On the basis of analysing the composing and the characteristic of cost, we give an applicability analysis for ABC in finished vehicle logistics enterprices.Chapter four, in this part we establish a practical cost calculation model based on ABC, and set down a standard of it.At the last, we caltulate and analyze the variance between it and that in the practice.Chapter five, the dissertation aimed at status of the finished vehicle logistics enterprises in Changchun, calculated logistics activity cost of C company, 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 analyze the 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 finished vehicle 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 finished vehicle 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 finished vehicle 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 finished vehicle logistics enterprise cost management better. The author wish the dissertation will be favorable on driving the rationalization and standardization course of the finished vehicle logistics enterprise cost management in our country.