Research On Manuffacturing Enterprise Logistics Cost Management Baseon Activity

With the process of economic integration to speed up, the rapid development ofscience and technology, as well as increased demand in commodity flows, as "thethird profit source", corporate logistics activities gradually plays an increasinglyimportant role in the whole industry supply chain, and effective management oflogistics costs related to whether the enterprise can obtain favorable survival anddevelopment of space in a competitive market economy.From a macro perspective, asa new growth point of national economy, it is significant to reduce the cost of logisticsproduction for improvement of people’s living standards and the development of thenational economy. However, accounting of enterprise logistics costs is mostly basedon traditional accounting standards, and the conceptual system of logistics costs islack of uniform norms, which lead to blindness and limitations of the logistics costmanagement, therefore it is necessary to attach importance to the management oflogistics costs for the enterprise.Based on the study of the literature, as a new cost accounting methods activitybased costing is gradually acknowledged and accepted by people, And has formed acomplete and mature theoretical framework, the application areas of which are relatedto the financial sector, production and manufacturing, commodity wholesale trade ofgoods and so on, and achieved good results. Through the analysis of the composition,characteristics, and problems in the management of the logistics costs inmanufacturing enterprise, and combined with the basic theory and usage of activitybased costing, this paper draws the conclusion of the feasibility of the logistics costmanagement based on activity.The focus of this study is to construct a set of operational logistics costmanagement model. Firstly, the article use of activity based costing for logistics cost,sort out the logistics operations of the entire enterprise, and analysis of the logisticscost driving factors, meter products consuming activities and activities consumingresources costs. Later, using data envelopment analysis technical evaluate theefficiency of logistics operations, according to the result of the operation and theactual situation improved activity based management, ultimately achieve the purposeof the entire enterprise logistics operation process optimization. Finally, the costmanagement model is applied to the Company Y to verify the feasibility of the model through case analysis.