Research Of Logistics Cost Calculation And Performance Appraising On Third Party Logistics Enterprises

Today, China’s third party logistics is developing fast, and its competition status is increasingly intensified. For the third party logistics enterprises:how to correctly accounting consumption of logistics activity and evaluating cost performance of logistics system is the base for third party logistics enterprises cost management, and this is also a challenge to logistics enterprise.The key point of third party logistics enterprise cost management is:pick the right cost accounting methods, and distribute the consumption accurately, then give an accurate cost performance evaluation, all of these can provide accurate information for the right decision. This paper is a combination of third party logistics cost calculation and performance evaluation, and explores problem form homework level, then founds potential logistics cost saving approach.The thesis mainly completes the following content:First, this paper defines the meaning of third party logistics enterprise, expounds the related theory of logistics cost, analyze the composition of the logistics cost and performance evaluation methods.Second, analyze the application of activity-based costing method in the third party logistics enterprise. According to the characteristics of third party logistics enterprise, the paper introduces the ABC method which uses customer and department as a cost accounting object.Third, this paper brings forward the third party logistics cost management performance evaluation system, choose the transport department, storage department, information department and management department as one class index for the performance evaluation, in the foundation of one class index, choosing the appropriate level2index, constructing cost performance evaluation system, analyzing the logistics cost management performance.Fourth, choose a third party logistics enterprise for empirical research objects, accounting its logistics cost, and on the basis of the logistics cost, evaluates the performance, clear the measures should be taken to cost control of the specific logistics links.