F Is Based On Logistics Cost Accounting Of The Abc Method And Optimization Studies

With the continuous and steady ecnomical growth of our county, the logistics has enjoyed a rapid growth as a result. However, the enterprise's conception of logistic cost is not yet clear enough, the cost audit based on the traditional accounting system is difficult to give out a clear chart of the logistic cost consumed at detailed products or service, sometimes even distort the real fact of costing. Meantime under the pressure of the cost competition from the market, enterprise feel more and more necessary to make their logistic cost clear which could help them to know where to implement the cost-down as well as a tool to gauge their cost-down activity. So, it is a time to work on the method which could live up to the demand of above stated. Activity Based Costing(Short of A.B.C) could do better in this funciton. Based on A.B.C, this thesis carried out a logistic audit on a manufacturer, got the total logistic cost and how the total cost distributed into detailed logistic activities. Base on those results, brought forward optimizing measures for logistic activities.Firstly, this thesis gave out the conception of Logistic cost and A.B.C. Then using A.B.C tool to calculated all the costs of detailed logistic activities. Finally aimed at the-top-cost-comsumed activities, the optimizing measures of tit for tat was brough forward.