Applied Research On Activity-Based-Costing In Manufacturing Industry Cost Management

With the global economy changing, manufacturing enterprises pay attention to cost shifted from the production to circulation areas. Logistics cost have become important strategic resources which cope with the market competition and maintain customer relationships, we must seriously study the logistics cost, analysis cost behavior, control their changes in order to achieve business strategies and enhance the competitiveness of enterprises. Therefore, the studies on logistics cost and logistics cost management are faced with a new task for enterprises. Logistics enterprises have no separate cost accounting for a long time, and there are only the transport, warehousing and other external payments in a separate logistics cost, many areas of logistics cost assigned to the production cost accounting in the whole production process. In the traditional cost management system, enterprise logistics cost are artificially devised different functions department for different logistics purposes. Enterprise cost of the logistics is difficult to understand as the whole picture. In the absence of complete information on logistics cost, it is very difficult to find problems in logistics cost management, there is no conducive to the rationalization of logistics and the improvement of economic results. The cost of traditional management methods is backward and disadvantages obvious, it urgently demand new ways in logistics cost management to change the backward status. Operation cost method in manufacturing logistics cost is a more accurate calculation of the logistics cost, providing a more effective decision-making; enable management has focused on operations management, through the analysis of the value-added logistics operation and the efficiency, and the consumption of resources control, so that lower the cost of logistics, enhance profitability and improve the competitiveness of enterprises.In the late 1980s, launched the study on operating cost in the global, with the depth of research and improvement, Operating cost has formed its own complete framework and concept system, rise to systematic cost and management theory ,its application has been involved in manufacturing, financial, commodity wholesale, insurance, logistics and other industries, and have achieved good results. the paper oriented manufacturing logistics cost management, the core is the operating accounting costs, the article start from the basic theoretical system, study the cost of logistics enterprises and characteristics, clarified the feasibility of application in enterprises logistics cost accounting, and explained operating cost procedures in detail and the key issues which need to pay attention to, then analysis an actual application specific case based on enterprises distribution logistics. Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.