The Research On The Logistic Cost Calculation Of Industrial Corporation

Since 1990th, the key contradiction in the economic society has turned to how to deliver their output to consumers by manufacturers as efficient as possible. Thus, the corporation logistic cost has gradually been attached more importance. This paper mainly discusses three topics: (a) why many logistic experts consider that our present knowledge of logistic cost was extremely insufficient; how to identify and calculate logistic costs for manufacturers when the traditional accounting system can hardly provide complete logistic cost data. (b) providing a set of calculation method under present accounting system; Taking the whole process of logistic cost calculation of Long Shan chemical plant for instance, this paper reveals the total expenditure during logistic activity and proves the feasibility of my method mentioned above. (c) what is the most suitable measure for industrial corporation to adopt to insure the achievement of logistic cost control target when provided with logistic cost calculation data?The paper contains 5 chapters. The 1st chapter is introduction which articulates the backgrounds and significance of logistic cost research, and brings forward three innovations. The 2nd chapter starts with the basic theory of this paper manufacturers are in pursuit of maximum profit by reducing logistic cost to realize increasing returns, and explains that the fundamental method to reduce logistic cost is logistic cost calculation; It analyzes the differences between American and Japanese logistic cost calculation in retrospect to present logistic cost theory. The 3rd defines the basic conception and the concrete content of Industrial Corporation logistic cost items aiming at present situation that many scholars misunderstand the scope and composition of logistic cost calculation. It also analyzes the characteristic of logistic cost to clarify the composition and including content of corporation logistic cost. The 4th chapter emphasizes research on logistic cost calculation method, puts forward our own industrial corporation logistic cost calculation method according to American and Japanese logistic cost calculation methods and our own practical situation. The 5th chapter successfully proves the feasibility of my own corporation logistic cost calculation method by collecting, processing, and distilling various data of Long Shan chemical plant. It seeks approaches to reduce corporation logistic cost and explores the method and content for corporations to control logistic cost by analyzing...