The Study On How To Calculate And Control The Order Logistic Cost By Using ABC

In order to win the fiercer and fiercer competition in buyer market, enterprises have to get as many orders as possible and guarantee the order profit rate. The key point of getting orders is reasonable and accuracy quotation and the key point of quotation is the accuracy calculation of order cost, especially relative logistic cost. The key point of guaranteeing order profit rate is cost reduction. Now the manufacturing cost and R&D cost control opportunity is very limited, but logistic cost has a big potential to reduce.This paper introduces Activity Based Costing to analyze and study order relative logistic cost. Firstly use the calculation tool (ABC) to study the calculation method, process, model of order logistic cost and develop a concept model and a calculation model. Then use the cost control tool (ABM) to study how to reduce order logistic cost, develop a system of feedforward/procers/feedback control, and develop a KPI performance evaluation system.This paper is composed of three parts. The first part contains the first chapter, mainly introduce the background, external and internal studying situation; the second part contains the second, third and fourth chapter, mainly study how to develop the calculation and control system of order logistic cost; the last part contains the last chapter, mainly talk about innovation and defect points.