Value Analyze Based On The Cost And Service Level Of The Distribution Center

The development of distribution centre is in the point of raising logistics efficiency, improving comprehensive service capacity and decreasing logistics cost. Therefore, it's very significant to estimate the value of distribution centre correctly.Cost system at present is not perfect to most enterprises, that is, indirect fares are optionally assigned into cost objects by the method of amount directly in traditional cost accounting such as artificial working-hours and so on. Business fares (indirect fares) can be appended exactly into cost objects according to ABC, but it ignores the capital cost in assets debt table, and just takes management cost which is related to profit table into account. Consequently, ABC can not be a good supporter for management decision, and meanwhile, it may lead managers to make a mistaken resolution. Based on the very relations of cost objects between to ABC and EVA, the evaluation system of performance indicator with the two methods integrated by comprising management cost and fund cost can make up for the ignorance of capital cost.A refined method for EVA which points to the shortages of cost calculation method (traditional cost accounting and ABC) of distribution centre is put forward in this thesis by analyzing the cost of distribution centre and service level, applying through exact instance with ABC, then building EVA evaluation model and applications to the distribution centre. This method is in favor of making correct decisions on investment and management for distribution centre;of monitoring and estimating performances for company, which makes companies pay more attention to use capitals efficiently and shareholders to return value maximum;of speeding up the management system creation and technology improvement of distribution centre for our country.