Study On Railway Materials Corporation Logistics Cost Accounting And Management

Convenient traffic pushes the development of economy and the improvement of people's living standard. The construction of railway, highway and subway is still an important task of the construction of infrastructure in our country at present. With railway construction as an example, in 13th Five-Year the railway investment planning or up to 4 trillion yuan, the railway network covering 80% county-level administrative region. In order to ensure the common problem of railway construction, the common problem is the supply of goods and materials. The optimization of the logistics cost of the material supply is of great significance to the benefit of the enterprise. On the one hand, the logistics cost has accounted for the important part of enterprise cost, on the other hand, the high efficiency and stability of logistics is related to the normal development of the enterprise.First of all, this paper introduces the theory of logistics cost at home and abroad, lists the related management theory about logistics cost, and introduces the structure, influencing factors and characteristics of logistics cost. At the same time, the operating cost method is introduced in detail, including its background, basic concepts, basic principles and so on. To lay the theoretical foundation for the following example analysis.Secondly, introduces the basic situation of the Railway Bureau t material group company, and a detailed list of the problems existing in materials company's logistics management, including storage management is not standardized, transportation management of unreasonable, lack of talent management and information management backward problem. On the basis of the theory of activity based costing, the paper analyzes the logistics cost of China Railway T material company in 2013, and gives the specific analysis of the results. In this paper, the logistics management of China Railway Bureau T materials company problem gives specific improvement scheme, including the analysis of management improvement, cost analysis and value chain, Also on Material Company ABC implementation proposed the establishment of the safeguard measures, including established activity-based cost information system, establish the activity cost budget system and establish the index system of performance management, so as to ensure the operation of enterprises more efficient.In the end, because of the limited time, there is no comparison between the cost of Chinese and foreign railway logistics, there is no analysis of the gap between Chinese and foreign railway logistics in the end, what is worth learning and reference. There is no modeling in the material storage location of the problem, on the storage location is a very worthwhile research direction.