An Analysis Of Logistics Cost And Study Of Service Price In Distribution Center (3PL)

The establishment of Distribution Center bring great impact on the sale transit. The distribution and selling of merchandise is no longer the serial structure from providers , first class wholesaler second class wholesalers to retailer. It is the trend in recent years that Providers or dealers directly sell goods to retail store via distribution center.This article firstly synthetically disserts the establishments functions and classification of distribution center, and presents reference classification configuration for the assuredness and classification of logistics cost. In addition , this article investigates through praxis that Activity-Based Costing: ABC which is able to provide relatively correct cost information is led into individual case company, so that costing and sharing pattern fit for managing situation of distribution center is established, and then combines with service price.Correct logistics cost is the important foundation of pricing for logistics service, correct sharing and attribution of cost directly influence service price. Formerly the way of traditional cost accounting system is not applicable to logistics which is high in task flexibility and products and service contents diversity. In this article Activity-based costing is led into individual case distribution center, so that two-stage sharing pattern which is fair and reasonable is built for individual case company, and enable it to calculate all kinds of logistics service cost correctly which is the important reliance of service price.This article advances the application pattern of activity cost in distribution center, and apply value engineering to activity analysis in the basis of investigation of praxis, so that presents the way of controlling the logistics cost in distribution center. Then this article expands on the contents and specialty of logistics service ,and studies in the pricing of logistics service products in the abstract. Also the two methods of pricing step by step and synthetically in distribution are summarized. The application of two pricing way of activity analysis and resource analysis are analyzed. Finally non-linear programming model which has object function as investment yield is established in stock distribution center, so that every retailer stockholder's yield is balanced more fairly.The study point is that reasonable reliance in service pricing of distribution center is valid for practitioner to follow, and the level of logistics service is able to promote by cost abatement.