| With entry of WTO, the third party logistics (TPL) was developing very quickly in China. At the same time, it was made the competition more furious. If an enterprise in the TPL industry wants to gain the advantage, the point is to gain the advantage in the cost. But to make the right decision, the exact information about cost is important. Because of limit of the accountant system in China, many logistics cost cannot reveal truly, then to bring effect of "logistics iceberg". The appearance of Activity-Based Costing (ABC) makes it possible to gain the more accurate cost information.Firstly, this paper introduces the basic principle and calculates procedure of ABC. ABC is contrasted with traditional accountant method, and analyzed its character, and the actuality of ABC application is summarized.Secondly, this paper studies the actuality of logistics cost management of domestic and overseas, analyzes the problems of logistics cost management and the reasons. Then this paper dissertates the structure and characteristics of the logistics cost, and summarizes the investigative productions of logistics cost management. The feasibility and inevitability of applying ABC in TPL is discussed bases on the analysis above.The chapter 4 analyses the content and the flow of operation, firstly, direct costs are carve up, then the operation flow is classified to activities. The cost drivers are selected and confirmed according to the characteristics of activities of logistics company. Then cost pools are collected. The calculation of cost object can gain from the rate of cost drivers. To improving the practicability and maneuverability of ABC application, this paper applies the principle of cost driver optimization to reduce the amount of cost driver.The chapter 5 calculates the profit rate of customer according the cost information from ABC calculation procedure, through the profit rate, the company can classify the customers into some categories, it helps the company to manage the... |
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