Research On Logistics Cost Control Of Yufeng Clothing Company Based On Activity-based Costing

With the rapid development of science and technology,the automation level of garment and other modeling has been improving.The cost structure has undergone some changes.The proportion of indirect costs in total cost is increasing and logistics costs remain high.Therefore,clothing manufacturing pay more attention to the construction and improvement of logistics cost management system,and actively think and explore how to reflect the business conditions and the cost of information,reduce logistics costs and improve operating profit and market competitiveness.In business practice,logistics activities are often referred to as the "third profit source",defects and deficiencies of the traditional cost accounting method gradually,however,the activity-based costing method is based on the enterprise logistics operations,mainly to the drivers and cost drivers are analyzed in detail,which can provide a more comprehensive and more accurate cost data and logistics information for the enterprise organization.This article takes Yufeng Apparel Company as an example.Based on the field visits and interviews,it mainly discusses how to introduce the activity-based costing method into the logistics cost management system of Yufeng Apparel Company and improve Yufeng Apparel's logistics cost control system.This article mainly includes four parts: The first part mainly elaborates on the research background,research purpose and significance,domestic and foreign research status,research ideas,research methods and possible innovations.The second part mainly analyzes the current status and existing problems of logistics cost control of Yufeng Apparel Company,including relevant concepts of logistics costs,basic conditions of Yufeng Apparel Company,status of logistics costs of Yufeng Apparel Company,and control of logistics costs.The method,the current status of logistics cost control procedures,and the problems in the logistics cost control system are described and analyzed.The third part is to construct the logistics cost management and control system of Yufeng Garment Company.First of all,the importance of introducing logistics cost management system in Yufeng Garment Co.,Ltd.into the operation cost method is described.Secondly,the thoughts and principles of the logistics cost management system based on the activity-based costing method are described.Finally,the logistics cost management of Yufeng Garment Company is based on the activity-based costing method.The system is designed.The fourth part is to put forward the safeguard measures for the management and control system of logistics costs of Yufeng Apparel Co.,Ltd.It mainly proposes safeguard measures from the aspects of strengthening the resource input of logistics cost control system,strengthening the concept of logistics cost control,and improving the integrity of the logistics cost control system.