Research On Manufacturing Enterprise Logistics Cost Accounting Based On Activity-based Costing

With shrinking Price cut space of raw materials and increasing market competition, logistics, which is considered as "the third profit source", has become the focus of business and academia.It is much more important to analyze the control and appraise of logistics cost and establish a excellent method for it for logistics cost has been the largest cost for manufacturing enterprises besides the expenditure on raw materials. But under the current complex logistics environment, traditional cost accounting method has been proved insufficent to meet the need for accurate cost information. In this article, activity-based costing was introduced into logistics cost accounting and management of manufacturing enterprises in order to refine the cost accounting in operation level.Firstly,this paper introduced the composition and classification of modern logistics cost of the manufacturing enterprises. Based on reviewing related literatures on the logistics cost accounting method home and abroad , the paper further expounds the three methods of enterprise logistics cost accounting. Secondly, compared with the traditional cost accounting method and Activity-based Costing, the time factor will be taken into account, further to construct a time-based costing the logistics cost accounting model. Finally, supported by a typical case of manufacturing enterprise, the logistics cost accounting was in detail analysed utilizing activity-based costing. This paper also made the strategic decision based on product cost of logistics operation and profitability. It is bound to provide the improvement of China's logistics cost accounting method to a realistic reference value.