Research On SCOR Based Logistics Activity Costing System

Logistics cost is a very important part of logistics management. However, traditional cost accounting system cannot provide correct cost information for the enterprises' logistics decision making. Therefore, how to account the logistics cost correctly has become a crucial problem for today's logistics management.Activity-based Costing (ABC) is an activity-oriented costing method. In an ABC system, enterprises' resources will be allocated to the activities first, and then activities be allocated to the cost objectives. There is a great progress in allocating the indirect cost compared with the traditional costing system. However, there are many obstacles when implementing ABC system, such as activity analysis and data collecting. Supply Chain Operations Model (SCOR) is a newly developed model in supply chain definition and performance measurements. It provides a standard reference in constructing companies' supply chain around the global. Based on the theory of ABC and SCOR, an ABC-SCOR based logistics costing model (ABC-SCOR Model) has been developed. The model defines a standard process of logistics activity analysis, which makes the logistics activity-based costing more exercisable. Then, more correct and detailed cost information will be achieved, and ultimately help companies to account logistics cost correctly and effectively, and further support the companies' logistics decision making.The paper was constructed with four main parts. It began with the contents and character and current costing method of logistics cost, and the requirements of logistics cost accounting and future research efforts also had been discussed. Then, we introduced the ABC system and SCOR model, and discussed their advantages in logistics costing. Based on these two theories, combined with the character and requirements of logistics costing, an ABC-SCOR based logistic costing framework was constructed. A case study concerned about purchase payment was presented finally, which led to some meaningful findings. In the meantime, the thesis pointed out some limitations in this research, and discussed its development in the future.