The Studying Of Logistics Cost Control System Based On Activities

Modern range and vision that enterprise deal in expand day by day , supply and dialed route are elongated, logistics play an more and more important role in running in enterprise, the proportion is larger and larger in the logistics cost is in enterprise's total cost. How to strengthen wholly the control and management of the logistics cost, and how to support enterprises to run with the proper logistics cost rational, are the important problems that modern enterprises have to face. However, there is no intact system that the cost management of the logistics so far in our country, a large amount of logistics expenses consumed in the enterprise are not announced, the wasting phenomenon of the cost is serious, which have influenced the economic benefits of enterprises directly.ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.This text carries on research to the logistics cost control system based on activity from following respects:1. The theoretical foundation and method of the accounting of logistics cost based on activity: At first, the text analyzes logistics cost composition and characteristic, points out the deficiency of the traditional logistics cost accounting method, and proves the feasibility of cost accounting of the logistics based on activity. Second, the text combines the principle of the law of ABC and introduces the content of homework cost accounting of the logistics and concrete working technique.2. The activity-based cost control system of the logistics and its procedure. The text analyzes the relation between ABC, ABCC and ABCM, and recommends the activity-based cost control system of the logistics and its procedure.3.The structuring of logistics activity-based budget system: The article sets up the appreciation standard of logistics activity by combining appreciation and analyses of logistics activity, studies the cost attitude of logistics activity, and utilizes the linear assumption of cost to budget logistics cost elastic4. The performance assessing system in the controlling of logistics cost: the article utilizes the analysis model of the cost variance to resolve the cost variance of the logistics, analyzes the reason why the difference produces according to the analytic approach of the factor confirm the focal point that the cost reduces, appraises the performance of the logistics cost-controlling system.5. The article puts forward the methods to optimize the cost of the logistics activity that does not appreciate and the methods to improved logistics procedure, according to analysis of the appreciation cost of the logistics activity and the resolving of cost variance of the logistics activity.6. The text analyzes the case of actual application of the cost control system based on logistics activity, studies the condition to Implement that cost control system of logistics activity, points out the method to choose cost drivers, and introduces the concrete procedure of logistics cost controls.Though a great deal of limiting conditions exists in the activity-based costcontrol system practical application of the logistics, the development of the domestic enterprise's automatic production technology, the forming of the new logistics idea, have offered the condition to apply the ABC in enterprise's logistics controlling. It is a kind of inexorable trend that enterprises adopt ABCC to manage and control the logistics cost.