Research On Logistic Cost And Efficiency Evaluation Of Z Logistics Company's Packaging Box Project

With rapid development of China's logistics industry,the service provided by third party logistics enterprises is increased.The third party logistics enterprises can provide personalized service to meet the customer demand.As the fierce competition,the quality of service is in the continuous improvement process.In order to improve service,enterprises need increase investment,and enterprises' logistics cost accounting and input-output efficiency evaluation are important ways for enterprises to remain competitive.Thus,how to improve cost accounting and input-output efficiency are important issues which need more managers' attention.It is the first time for Z logistics company to undertake the packaging box project.For lacking of experience and process specifications have not been established completely,it can't effectively control logistics cost.As the project operated at a loss in the beginning,cost control and analysis of the efficiency of the project are very important.Accurate cost accounting information is an important basis for the decision maker to make the right decision.In the meantime,accurate cost accounting information can provide effective data for evaluation of input-output efficiency.Activity based costing is a costing method.It can be effective for accounting enterprises' cost.Data envelopment analysis is a method to evaluate the input-output efficiency.This paper combined these two kinds of methods,and used data from activity-based costing,then selected the appropriate indicators to evaluate efficiency.According to the results,this paper gave some suggestions to control logistics cost.The main contents and conclusions are generalized as follows:1.Describe previous research of domestic and foreign about activity-based costing and the logistics efficiency evaluation,and combine the related concepts and theories of activity-based costing and data envelopment analysis.The details of activity-based costing and the two basic models of data envelopment analysis are also introduced in this paper.2.This paper introduces the packaging box project of Z logistics company and uses activity-based costing to account its cost on the basis of a full understanding of the project process.With data from the activity-based costing,data envelopment analysis is applied to evaluate efficiency.Moreover,7 months of the project's operating data units are used as 7 decision making units.It selects appropriate indicators afterwards,and then it uses software DEAP2.1 to analysis the data.With the analyzed results,comprehensive efficiency,pure technical efficiency,scale efficiency of this project can be showed.According to the results,only one DMU's comprehensive efficiency is DEA effective,other DMUs are ineffective.In addition,most of months are increasing returns to scale,showing good momentum of development of the project.Greater scale will make full use of warehouse and equipment.3.According to the results of evaluation the efficiency,the units with low efficiency are given optimal input and output evaluation value of the project.Combined with the project's process,the related factors which affect operating efficiency are analyzed and controlled.Suggestions about cost control and efficiency improvement are given eventually.