Logistics Cost Control Based On Activity-based Costing In Conjunction With The Elasticity Of Marginal Costing

Companies face an increasingly competitive market, you want to take a favorableposition under the premise of guaranteeing profit margin, companies must strive for alarge number of orders. Reasonably accurate quote is the key to achieve this goal, thequoted the premise for order fulfillment accurate accounting of the cost is, but manycompanies accounting can not be the cost of logistics information accurate to the levelof orders or product. We know that the current the enterprise manufacturing costs, R&D expenses and other cost control near the limit, but the logistics cost is still a difficultenterprise cost management, there is also much room for reduction.In this paper, elastic marginal costing related to orders for enterprise logistics cost areanalyzed and studied. Eckart company to a major logistics business, for example, thefirst application of costing its logistics cost accounting, cost accounting and logisticscost control on the basis of a study of the way, trying to use activity-based costing lovecard companies to better control the logistics costs, reduce overall costs and improvecompetitiveness. Also pointed out that its operability is poor, increase the workload,while only static monetary indicators, it is difficult to clearly reflect resourceconsumption, can not be dynamically enhanced cost management, it will affect the finalproduct cost calculation and allocation correctness. Then introduced the marginaloperating cost method elastic characteristics and methods used to offset the lack ofactivity-based costing.Given costing has above limitations need to actively seek solutions. Flexiblemarginal costing and activity-based costing combination will be more conducive to accurate measurement and cost effectively help managers at different levels within theenterprise to make the right decisions to optimize the operation of different ranges...