The Analysis And Application Of Agricultural Products Logistics Cost In Wholesale Market With The ABC Method

Along with the development of market economy in our country, logistics cost accounts for larger percentage of total cost, and the cost management comes to be the key point of enterprise's survival and development. However, most enterprises in domestic are universal using the traditional cost accounting method which takes the worker's per hour achievement assignment standard. The cost calculated by this method has big difference with real cost which brings a series of problems to enterprises on strategie decision and management. The Activity - Based Costing (ABC) as a new cost accounting method, taking multiplication and dynamic assignment standard to calculate the product cost. It provides a more accurate cost information for enterprises, enables them to make suitable decision in management, eliminates work which does not rise in value, helps enterprise get rational distribution of its sources and provides more specialized and high quality product or service to customers.The agricultural products have biology characteristic, they are concentrated producted but consumed dispersion. So, It makes the agricultural products logistics cost very high. Now, the logistics mode concentrated by wholesale market is the mainly mode in our country. The agricultural products stored, conveyed frequently, which make complex logistics cost. But we still have obscure cognition towards logistics cost, and the calculate method is lag behind, we can't control and manage the agricultural products logistics cost.So, this thesis bases on theory of the logistics cost and supply chain management, using the Activity—Based Costing as analysis method, considering the charactistic of agricultural products logistics and wholesale market, making a research of the wholesale market of agricultural products. We also choose Wuhan Baishazhou agricultural products wholesale market as an example to use the ABC method. The whole thesis is comprised of six parts, the first part is introduction; the second part is related theory; the third part is the analyse of agricultural products logistics mode; the forth part is the analyse the characteristic of wholesale market; the fifth part is agricultural products logistics cost in the origin wholesale market with the method of ABC; The last is conclusion, we believe that if we consider the real environment fully, the ABC method will be used easily.