G Agricultural Products Distribution Center Of Logistics Cost Management Research

Modern logistics is "the third profit source" of enterprises. Generally speaking, the entire development process of logistics technology and logistics management is a process of pursuing the reduction of logistics costs and the increase of economic efficiency. Therefore, the logistics cost management is to manage logistics by means of cost.Compared with developed countries, the logistics costs of China’s agricultural products are higher and the management level is lower. As an important node of agricultural products logistics network, an agricultural products distribution center(APDC), whose logistics costs are very complicated, stores, loads and unloads, transports agricultural products more frequently during the operation process and carries out many tasks such as simple processing, packing, etc. However, owing to the late start of the APDC, lack of knowledge on the costs of the APDC and the backwardness of logistics cost calculation methods have put a serious impact on the effective management and control of the logistics costs of the APDC.Based on the comprehensive survey on the logistics activities of G APDC, this thesis conducts a research on the application of Activity-Based Costing (ABC) in logistics cost management of G APDC. Firstly, it introduces the research background and its significance. The research trend of logistics cost management at home and abroad is analyzed in this thesis. The writer also elaborates the content, characteristics, methods and other related theories about the APDC, logistics cost management, logistics cost calculation method and logistics cost management in an APDC; Secondly, according to the analysis on the present situation of logistics cost management in G APDC, we explores the existing problems of logistics cost management in G APDC and carries out a research on the applicability of ABC in calculating logistics costs. The writer constructs the application thought of logistics cost management in G APDC on the basis of ABC and puts forward the logistics cost control strategies; Finally, we can see the effectiveness of the application of ABC in G APDC.