The Manufacture Enterprise Logistics Cost Measure Based On Activity-Based Costing

The manufacturing logistics cost is difficult to measure, because the logistics cost that in the majority of manufacturing is fixed with other costs, if we do not make them clear it is difficult to discern the panorama of logistics cost and to manage enterprises' logistics cost. At present, in many manufacturing the cognitions of logistics cost being obscure, the nation not establishing uniform measure standard and conventional accounting measures and models not peeling off the logistics cost from other costs make it difficult for enterprises to measure the logistics cost, so it can't provide effective information for logistics cost control, which bring great difficult to manufacturing for their logistics improvement.This article firstly analyzed the primal problems in manufacturing logistics cost, the one of which is the problem of conventional accounting applied in measuring the logistics cost, the second is the problem of the determination of the manufacturing logistics cost measure range, the third is the problem of logistics cost measure model. Secondly, determined the aim of manufacturing logistics cost measure is to master the structure of manufacturing logistics cost, to measure the total cost of manufacturing logistics correctly so as to control the logistics cost. To fulfill this aim, this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture.This article divided the logistics activity into four parts of supplying logistics, producing logistics, distributing logistics and reverse logistics according to the manufacturing management style and organize structure; and made the logistics activity as object, made 'activity containing operations, operations consume resources' as guidelines, analyzed the manufacturing logistics operations, the recourses it consumed detailedly, defined the logistics activity scope according to the manufacturing logistics operation flow more scientifically; and use the cost driving factor of logistics resource motivation and logistics activity motivation to connect the three factors of resource that logistics activity consumed, logistics operation and logistics activity and to constitute the logistics cost classifying model and logistics cost distribution model for the fulfilling of accurately measure the manufacturing logistics cost.To validate the scientific and feasibility of the measurement and model this article presented, according to the practical situation of a China and foreign countries joint venture of hydraulic shovel enterprise, this article measured its logistics cost by the method and model that provided in this article accurately and effectively. Though contrast analysis, the method and model were validated to be scientific in theory, and feasible in practice.