Cost Analysis And Pricing Study Of Third Party Logistics Enterprise

The 3PL industry was still at its starting stage in our country, most of 3rd party logistics enterprises found they were perplexed by some problems, such as the products' costs information isn't accurate and it's too difficult to make price decision for their products. The defects of traditional cost calculating method have been exposed obviously in the cost management of the 3rd party logistics enterprise. It's becoming an urgent task to find a substitute cost calculating method suitable for the operation model and costs composition characteristics of logistics enterprises.This paper was based on the analysis of logistics enterprise operation model and the current situation in cost management, studied the costs composition characteristics oflogistics enterprises, and introduced a modern cost calculating method--Activity-Based Costing(ABC), analyzed the applying procedure of ABC in logistics enterprises, deduced cost calculating mathematics model of logistics enterprises including the fundamental calculating model and the practical calculating model, then calculated service cost by ABC in K company. The paper also discussed the cost controlling model and method, then put forward a price decision model based on ABC and right pricing tactics specially for 3rd party logistics enterprises.