Font Size: a A A

Research On The Control Way And Appraisement Of Logistics Cost Of Enterprises

Posted on:2005-09-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y H LanFull Text:PDF
GTID:2156360122970907Subject:Accounting
Abstract/Summary:PDF Full Text Request
By employing normative and mathematics analysis, the paper tentatively studies the control and appraise of logistics cost of enterprises. It is much more important to analyze the control and appraise of logistics cost and establish a excellent method for it for the profit object of enterprises now days.The whole article consists of seven chapters:Chapter one discusses the research on logistics in the world and the significance and resource of this article.Chapter two discusses the concepts of logistic and logistic cost. This part analyzes the definition and running course of logistics and the constitution and characteristic of logistics cost.Chapter three discusses the signification and principle of controlling logistics cost. It analyzes the signification t to the management strategy for enterprises and offers six pieces of necessary important principle of controlling logistics cost.Chapter four discusses the basement and mode of controlling logistics cost. It dissertates some basic conditions, which the enterprises must prepare for the sake of controlling logistics cost. In addition, it brings three kinds of mode to control logistics cost, which can adapt different logistics course and circumstance.Chapter five discusses the ways of controlling logistics cost. After analyzing the shortage of former control ways to logistics cost according to traditional ways of accounting cost, it bring a new way of controlling logistics cost which is the objective cost controlling basing on ABC system. According to the characteristic of logistics cost, the logistics course will be divided several logistics task cell. When the logistics task was given a cost goal, the logistics cost can be controlled under the goal to achieve the object. In the meanwhile, this part brings out some methods to control logistics cost from different point of view after analyzing thelogistics function, the duty of branch and logistics course by many kinds of way through the different constitution characteristics of logistics cost,.Chapter six discusses the appraisement of controlling logistics cost. By the above dissertation, it settles down the standard of appraising the effect of controlling logistics cost and bring forward two kind of appraisement methods: analyzing the difference of logistics task cost and analyzing the ratio of task value and cost.Chapter seven summarizes the research content and some innovate views.
Keywords/Search Tags:logistics, logistics cost, Activity based cost, objective cost
PDF Full Text Request
Related items