Ms Company Based On Logistics Cost Accounting And Optimization Research Of The Abc Method

Logistics management as a source of profit production, labor, logistics cost management has become a way of reducing costs and improving service levels. It is to better understand the logistics of input-output ratio, it is only a logistics cost accounting, business logistics costs fully brought out in order to be more effective to reduce logistics costs in ways and methods.This article from the start with the basic theory of logistics management, introduced the concept, characteristics and influence factors of logistics cost, composition; basic principles, characteristics and calculation of activity-based costing processes. Analyses the MS company present situation of logistics management and logistics cost accounting, proposed the use of activity-based cost accounting MS feasibility of logistic costs of the company. According to the MS Corporation physical distribution flow characteristic and the research need, has given MS Corporation based on the cost of operation method physical distribution cost accounting system, and has given the physical distribution cost accounting model in this foundation, carries on the confirmation through the example. MS using activity-based cost accounting the logistics company operating costs, analysis of the logistics cost of the distribution of this MS is made on the basis of company logistics optimization approaches and methods, and accounting for optimized logistics costs.