Operation Mode Of Joint Distribution And Its Cost-sharing Issues

Joint distribution as an advanced logistics model and philosophy will certainly bring economic benefits as a participant of joint distribution and logistics cost reduction. But subject to joint distribution costs and management complexity of contradictions in cost-sharing, joint distribution development in China is still in the stage of trying to experiment, is not to promote.This article for joint distribution operation mode and cost sharing problem for research, first using min shaped management theory, scale economic theory, and KPA tired supporting optimal theory, on joint distribution of possibilities, and scientific, and rationality for has theory analysis; this article to out has joint distribution enterprise organization system and interests distribution system framework; turn, in accordance with the accounting of basic principles----actual occurred principles, on joint distribution of cost costs be accounting and statistics, while reference fixed management aspects of experience, made has " distribution of standard units "," distribution quotas "mode of contribution for these two concepts and joint distribution costs, physical unit conversion of simple standard units for distribution of goods, to be based on actual delivery costs by determining the distribution of different goods with different distribution quotas.This article focuses on the study on operation mode of joint distribution cost allocation issues proposed cost-sharing principles and steps. The first step to defuse the joint distribution of different goods distribution of units of measure in dispute, in a separate distribution in the same delivery route cases consumes the same distribution of direct costs of different standard unit converted a number of physical distribution of goods. The second step, to delivery standards for the accounting of the underlying, inspected each distribution standard units on the same joint distribution routes goods should share joint distribution of direct costs, distribution amounts. Accounting of different cargoes should be assessed in the course of the joint distribution of joint distribution of direct costs. The third step, to be assessed based on the joint distribution of direct costs, different goods should be assessed jointly for the accounting and distribution overheads. Share of joint distribution and one of the direct and indirect costs of goods should share joint distribution of the total cost.