Research On Logistics Cost Management Of Manufacturing Enterprises Based On Activity - Based Costing

Since China had joined The WTO in2002, the intensity of competition inthe market and economic globalization is increasing, manufacturing industry toestablish a key competitive advantage, traditional by reducing the material input and large number of products in the form of diluted costs to improve profits is difficult to continue, enterprises need to seek new profit growth point, developed countries widely used method is implemented by reducing logistics cost.Because of China’s manufacturing enterprises in the production of products are the implementation of mass production, the human cost is low, so in the international market we have a advantage of position. However, China’s enterprises are born with a kind of attention to product production, the circulation link is slighting, led to the logistics cost has been higher, therefore, it is bound tobecome the bottle-neck of our country enterprise on the international competitiveness. At present, chinese scholars and practitioners on the research of the logistics activity is quite inadequate, to reveal which cost belongs to the logisticscost is not clear, logistics cost accounting is not perfect, in addition to enterprises in the logistics of the money has not been effectively controlled，therefore,our country’s logistics cost accounting and control did not achieve scientific and effective management stage, it is because of this, it influences the promotionof modern enterprise management level. Logistics resource consumption is always accompanied by the whole process of enterprise production, therefore, howto improve and strengthen the logistics cost management, effective control oflogistics cost level has become the problem of China’s manufacturing industry is imminent.This paper mainly study of manufacturing enterprise logistics cost accounting and control, mainly from the following several aspects:（1）The introduction part, this part emphatically elaborated this article research background, research purpose and the abroad and domestic in the relatedresearch in the field of dynamic, of both at home and abroad have done related research and review briefly.（2）The second part, this part on the one hand, it introduces the conceptsof logistics and logistics cost, and some important related theories of logisticsin the logistics field, on the other hand, it introduces the concept and the the ory of ABC, the ABC method and the traditional cost accounting method, thenanalyses the advantages of ABC method of manufacturing enterprises, laid thetheoretical foundation for the research to the logistics cost accounting and control.（3）The third part, this part is research the situation of manufacturing industry logistics cost accounting and control, in-depth analysis and the manufacturing enterprises in the logistics cost accounting and control problems.（4）The fourth part, this part is study on the basis of activity, manufacturing enterprise how to carry on the design of logistics cost accounting system,including the design principle and design method of accounting system.（5）The fifth part, this part first elaborated the significance and mentality in manufacturing enterprise logistics cost control, then the feed-forward control, process control and feedback control as the main line, describes how to implement the logistics cost control of manufacturing enterprises, and introductionthe Balanced Scorecard in the feedback control to evaluate the performance ofthe control effect.（6）The sixth part, case analysis. This section uses a detailed case studyof the manufacturing enterprises how to use ABC cost accounting and cost control.（7） The seventh part, this part is the last part of the article, This paper summarizes the research work, and puts forward the future research directionin this field.