Study In Manufacturing Enterprise Logistics Cost Accounting Based On Activity

With the development of the productive and production technology, it’s go on a higher level in lower production costs, improving product quality and expanding the sales of enterprise, it’s limited space for enterprise in profit growth.So most enterprises focus on the service. In this field modern logistics service attracts more attention. Because of the reasonable and efficient logistics system have huge impetus function in controlling cost,using resources effective improving the service; This system get the aim by saving time and money, and more to meet the demand of customers enterprise will obtain strong support for competitive advantage, and bring considerable profits. To reduce logistics costs and improve the service level of logistics are two aims of modern logistics management. No matter what the logistics technology and management mode, the final goal is not that the pattern and the technology, but to improve the overall level of logistics system, guarantee to reduce the logistics cost.In one word it’s the constant pursuit of logistics cost reduction process through the whole logistics technology and logistics management development. In macroscopically, the logistics cost the proportion of GDP as a measure of a country logistics modernization level mark; in microcosmic, the logistics cost of enterprises accounted for a large proportion of the total cost, the logistics cost is directly related to the level of corporate profits and competitiveness. Therefore, the logistics cost management in the enterprise is becoming more and more important.This paper consists of three parts. In Part One, the author introduces the conception of logistics and logistics cost and summarizes its development in western countries and Japan. After analyzing the status of logistics cost management, we obtain a conclusion that it is necessary to introduce logistics cost management and it is urgent to apply logistics cost accounting into manufacturing enterprises.Fundamental theories of Logistics and Activity Based Costing method, containing a rough classification of logistics, related theories of logistics cost and accounting process of ABC method, are explained in the second part. The author also analyzes the necessity and feasibility of the application of ABC method in manufacturing enterprises in this part.In the last part, the author takes Shandong HD Machine Co., Ltd. as an example,introduces ABC method into logistics cost accounting, and compares the accounting results through traditional logistics cost accounting method and ABC method, finally puts forward reasonable advices to improve the process of logistics operation in enterprises.The entire research process uses a theory study, method study, finally the actual inspection three steps to complete from theory to practice of repeated testing of sublimation refining process, therefore, the actual work has a certain reference value.