Biopharmaceutical Company Logistics Cost Accounting And Control

The natural consumption and the human resources which are referred as "the first profit source" and "the second profit source "has been reduced to a extreme low level. It will cost not only large amount of human and natural resources but also times if you want to make a breakthrough. Through the investigation and summary, people gradually found that the new high cost of the biology company enterprise-the logistics cost and treat it as "the third profit source". So how to accurate account the logistics cost, how to use the accounting data to establish effective control mode how to maximum logistics cost of the biology company became the new subject of the company profit increased.In logistics cost accounting section, this essay introduces the basic concepts of time-driven activity-based cost method, analyzes the present applications of system dynamics in logistics cost control in biology company, introduces the improvement of the traditional operation of traditional time-driven activity-based cost method.With the help of it, it makes big improvement in cost and time saving in the model’s updating. Taking the complex environment into concern, adopting the Multidimensional time reason, combining the resource motivation and work motivation together, predicting the risking of resource lost in advance reduces the risk in accounting and promoting the widely uses of this model in biology company. This article will take the data of W Biology Company as an example and introduce the usage of time-driven activity-based cost in this company.In addition, this paper, in logistics cost accounting section, this essay integrated time-driven activity-based cost into the system dynamics in parameter settings, which realize the effective unification of logistics accounting and control. Setting the Multidimensional time reason as the foothold, cutting the activity of logistics into part and integrating the complex environment in the biology company give the opportunities of the discovery of the four main block in the biology company. It’s no hard to find that it is Supply logistics, enterprise logistics, distribution logistics, business inventory-related costs which compose the logistics cost, it is order processing logistics costs, procurement logistics costs, warehousing logistics costs, packaging logistics costs, shipping logistics costs, capital occupancy costs, inventory risk costs, inventory insurance costs, stock costs which consist the Biopharmaceutical company logistics cost model. Thanks to the exhaustive Elaborated of each motivation in the whole mold, it provides a reference in logistics control for the future.Logistics cost accounting logistics cost control cost drivers time-driven activity-based costing system dynamics to optimize logistics costs.