Research On ABC-based Logistics Cost Management System In Manufacturing Industry

Enterprise and social logistics cost accounting is a problem which has not been addressed effectively. Traditional accounting system can not calculate logistics cost accurately. Activity-Based Costing which enabling enterprises cost management into the job level, makes effective cost management and operational decisions with scientific computation of product cost and operating cost at all logistics steps. However, the degree of subdivision of the logistics operations will directly affect the complication of traditional accounting work. Meanwhile, the Activity-Based Costing is not integrated with the existing accounting system, and there is no mature logistics cost management system based on the Activity-Based Costing to integrate with ERP systems. Therefore, it is necessary to rebuild logistics cost management system that is Activity-based as well as integrated with traditional accounting information system.The main contents of this thesis are as follows:First, for the shortage of existing logistics cost accounting methods at manufacturing enterprise, the thesis brings Activity-Based Costing into manufacturing enterprise logistics cost accounting and further proposes Activity-Based logistics cost accounting system.Secondly, after determining the requirements of the manufacturing enterprise logistics operations, this thesis presents a functional Activity-Based structure and database model of costing manufacturing enterprise logistics cost management system. On the basis of detailed analysis of the Activity-Based Costing management system and its key technology, combined with the SSH2 J2 EE framework and ExtJS technology, it develops an ABC-based logistics cost management system.Finally, taking a manufacturer of pneumatic components as a case, the thesis applies the ABC-based logistics cost management system to the company’s raw material procurement, product manufacturing, warehouse management, sales order management, customer service support, transport and other logistics operations activities. Through the effective classification of related logistics operations, the paper aims at achieving input processing, accounting management and multi-dimensional analysis of all kinds of logistics cost and sharing and integration of data between logistics cost and enterprise ERP systems as well. The practical application shows that the ABC-based Costing manufacturing enterprise logistics cost management system can effectively calculate and control logistics cost, and further provide decision support for the analysis, forecasting, target control and performance evaluation of the enterprise logistics cost.