Research On The Reverse Logistics Cost Calculation Of The Third Party Enterprise

In recent years society and companies begin to attach importance to reverse logistics which consists of callback logistics and withdraw logistics with the development of logistics industry especially that of 3PL enterprises. Besides pursuing social benefit enterprises should also take economic benefits into account. This comes down to enterprises how to choose a reasonable operation mode and how to fix and calculate reverse logistics cost. Because of the costs composition characteristics of logistics enterprises and low develop level the defects of traditional cost calculating method have been exposed obviously in the cost management of 3PL logistics enterprises. It is very necessary to find a substitute cost calculating method suitable for the operation model and costs composition characteristics of logistics enterprises.A brief analysis and introduction of reverse logistics and its operation modes were made in this thesis and then introduced the emphasis of this thesis—waste electrical appliance reverse logistics. After the analysis of logistics enterprise operation model and the current situation in cost management this thesis introduced a modern cost calculating method Activity-Based Costing (ABC) and analyzed the applying procedure of ABC in logistics enterprises, deduced cost calculating mathematics model of logistics enterprises including the fundamental calculating model and the practical calculating model. At last this thesis introduces mature callback and process flow of all kinds of waste electrical appliances in German and then calculates service cost of W logistics project by ABC in D company. Finally mending advice was put forward to ABC.At present there are many obvious deficiencies in capital, specialized equipment for callback process, account book and information system in our enterprises which are in the period of experimental units and lack of perfect policy and law. This thesis puts forward a price decision model based on ABC and right pricing tactics especially for 3PL enterprises. It is just a simple beginning and more people are expected to eye on the development of reverse logistics in China.