Study On Logistics Cost Accounting And Evaluation System For Manufacturing Enterprises

Logistics cost is considered to be the third profit source in nowadays when the whole logistics industry is having a rapid progress. It is an important question which has been paid close attention by many enterprises that how to manage the logistics cost efficiently and to make a profit from it. In the area of logistics cost management, how to calculate the whole cost of enterprise's logistics system correctly is both the base of logistics cost management and a problem which is hard to execute for companies.The implementation of logistics cost management is lack of experience in company because the logistics is just launched in our country for a short time. Although many company found professional management functional departments like logistics department, but few of them give a comprehensive collection and recording. As a matter of fact, companies could not to calculate logistics cost or to execute a deeper level of logistics cost management. Based on those reasons, companies in our country have an urge to use the logistics cost management theories practically, that is, how to design a whole logistics cost accounting system which can calculate correctly, convenient to execute and be able to allocate them to exact object and how to give a valuation to the logistics cost.Consequently, this thesis designed the logistics accounting system and logistics cost valuating system for manufacturing enterprises using the theories and methods of logistics calculating and valuation, applying methods synthetically like the Activity Based Costing method, Delphi, AHP, etc. At first, this thesis summarized the existing problems, and devided the cost items into two categories based on their trait in calculating where each class will be used different method to calculate. The accounting will be done in three dimensions which are resources, area and product. The accounting form which can be used in this system has also be designed in this thesis. After all these, the thesis give a quantitative valuation of the company's logistics cost from the construction of cost, the evaluation from customers and the efficiency of the company's logistics system. At last, the thesis illuminated the correlation analysis method for the cost related data, and discussed the possible results after the analysis.At last, this article did demonstration research taking some producing enterprise (A company) as an example. This research presents some suggestions to the executing area of the management of logistics cost, and provided a base for the subsequent management in A company.