Study On Costing Of Logistics Distribution For Small And Medium-Sized Garment Enterprises In China

With the increasing of competition diversification, cost of logistic distribution has been greatly enhanced, like other companies, the basis of controlling logistic distribution cost is to clarify the framework of the cost and apply an effective calculation method. Methods of study in this paper are "investigation-modeling - application". Five cost calculation theories are quoted and analyzed, twelve garment Enterprises are investigated and one framework of distribution cost and two costing models are proposed, which is effectively demonstrated.The paper can be divided into five parts: 1) Theory Research: three cost calculation methods are analyzed for their advantages and disadvantages and adaptive scope, which are American and Japanese logistic costing and Activity-Based Costing. 2) Investigation: twelve garment Enterprises are investigated, Current situation is researched from the aspects of distribution process, distribution cost, size of the cost, invisible cost, costing, cost management, facility and technology, self-support and outsourcing, distribution network and mode.3) Cost Framework: based on the framework of American and Japanese logistic costing and the investigation of twelve garment enterprises, a distribution cost framework for garment company is proposed. 4) Modeling: based on the framework, a costing model is proposed, which is Macro distribution costing model and micro distribution costing model.5) Demonstration: the costing model is applied to a garment company, which proved its effectiveness.Logistics distribution cost framework and the Macro and Micro distribution costing model are considered as an effective way to measure logistics distribution cost and also theory support for cost control and optimization for small and Medium-Sized garment company in china.