Based On The Operation Cost Accounting Of Mf Clothing Company Logistics Cost Management Research

In the twenty-first Century, enterprise development has followed " Chinese track " of economic aggregate growing quickly. The competitions among enterprises are becoming increasingly fierce. How to win in the competition and improve the integrated competition ability of enterprise? Managers are seeking new development thought. Controlling the enterprise cost is an important measure of improving the efficiency of enterprises. However, when the reduction of material cost and the improvement of production efficiency contributions to profit reach the peak, enterprises begin to consider the new huge profits—modern logistics. To fully tap potentialities for more benefits, enterprises must design the process of logistics, Analysis the cost of logistics, Improve the operation of logistics. The level of logistics cost management is inseparable from the correct accounting of logistics cost.By correctly accounting cost to fully grasp the logistics cost information, and then take measures to control and reduce logistics cost, improve the economic benefits of the enterprise.This research is based on MF Garments Limited Corporation. Having been expanding continuously, the logistics cost account for an increasing part in the cost of the corporation. The traditional cost method can no longer meet the new demands of cost accounting and management of the corporation and is urgent need of an advanced method of cost accounting to solve the problem of logistics cost accounting. This research deeply investigates the current situation of logistics cost accounting and applies activity-based method to MF Garments Limited Corporation. Besides, according to the basic conditions and requirements of activity-based costing method, some improvements need to be made based on the current activity-based accounting method of MF Garment Limited Corporation.