The Research About Cost Calculation And Performance Measurement In Third Party Logistics

With entry of WTO, the third party logistics (TPL) was developing very quickly in China. At the same time, it was made the competition more furious. If an enterprise in the TPL industry wants to gain the advantage, the point is to gain the advantage in the cost. But to make the right decision, the exact information about cost is important. Because of limit of the accountant system in China, many logistics cost cannot reveal truly, then to bring effect of "logistics iceberg". The appearance of Activity-Based Costing (ABC) makes it possible to gain the more accurate cost information.This paper studies the actuality of logistics cost management of domestic and overseas, analyzes the problems of logistics cost management and the reasons. Then this paper dissertate the structure and a characteristic of the logistics cost, summarizes the investigative productions of logistics cost management,and put forward the existing problems in logistics cost calculation and performance measurement. this paper analyzed character of third-party logistics'logistics cost. The feasibility of applying ABC in TPL is discussed bases on the analysis above. Then the paper analyses the third party logistics enterprise content and the operation of the business process, and design standard time system, which provides data sources. Then define activities according to TPL operation of the business process. At last calculate cost object's cost according to cost drivers. Then the paper Comprehensive Appraisal, Balanced Scorecard and the data which gain from standard time system and ABC to comprehensively, quantified measure the enterprise performance, which Provide decision support for managersLast, this paper summarizes the investigation of ABC and Balanced Scorecard applying in TPL above, and put forwards the difficulties of applying process and the improving way.