The Study On The Logistics Cost Accounting Of Manufacturing Enterprise Based On Activity-Based Costing

The logistics cost calculation is the premise of logistics cost management. Only we make clear how much the logistics cost calculation is, can we implement logistics cost analysis, work out logistics cost budget and control logistics cost expenses. However, the study on logistics cost budget is still less, which produces many deficiencies in the enterprises'logistics cost management. Therefore, by designing the cost calculation system of manufacturing companies, this article provides effective calculation method which is useful for the companies to control and decrease the logistics cost, thus expanding their profit margin and making more profits.This article calculates the logistics cost of manufacturing companies mainly by activity based costing method and designs corresponding cost calculation system. This article adopts analytical comparison, quantity and quality analysis methods and empirical study according to its features.Firstly, this article defines the conception of logistics and logistics cost, analyzes its development history in the Unites States, Japan and Europe, expounds deeply the theoretical basis of logistics cost management and the urgency of its implementation, and comes forward with the necessity of implementing it to the manufacturing companies. Secondly, the article gives a detailed introduction of related theories of activity based costing method, including its development history, basis conception and basic steps, and explains the necessity and feasibility of introducing it to the logistics cost calculation. Next, the article analyzes the constitution of the manufacturing companies'logistics cost calculation from the aspects of the constitution of the logistics operation and logistics cost. Finally, this article designs appropriate cost calculation system for the manufacturing companies and proves it by demonstration.