Research On The Logistics Cost Calculation And Appraisal Of Huijia Company Based On EVA-ABC

Abstract:In recent years, small and medium-sized chain supermarket enterprises have developed rapidly. With the coming and expansion of some famous international enterprises of chain supermarket like Wal-Mart and Carrefour, however, the local enterprises of chain supermarket have therefore suffered a huge impact. The high logistic cost has already become the disadvantage for our local chain supermarkets. Under such a circumstance, an increasing number of local enterprises are becoming more and more aware of the importance of logistics as "the third profit source". To most of our small and medium-sized chain supermarket enterprises, the foundation and problem of costing management in enterprises’logistics is how to find out enterprises’key activities through calculating logistic cost and appraising cost performance, and therefore improve them.This thesis structures some relevant theories about logistics cost calculation and performance appraisal, which has chosen the Huijia chain supermarket limited company as our study object, and has also analyzed its current situation and problem of logistics cost management. To solve these problems, EVA-ABC based logistic cost calculation and cost performance appraisal have been suggested to be applied as a tool to find out enterprise’s logistic key activities. What’s more, capital opportunity cost should concluded the into the logistics cost, then applies the EVA-ABC to calculate the logistics cost of Huijia company in all respects, and analyzes the structure of enterprise’s logistic cost.In addition, it employs the FAHP to appraise the company’s logistic cost, then combine the calculation result of company’s logistic cost and the performance appraisal and therefore reach the conclusion that the key points of current logistic cost control of Huijia company are the transportation and storage area based on activity. Last but not the least, this thesis provides some related improvement suggestions for transportation and storage activities and makes benefit (?)...