Logistics Cost Control Of CE Company Based On Activity-based Costing

With the development of the times,and in the context of global capitalization and operation,foreign investors are paying increasing attention to China,a giant global market,with more and more foreign companies setting up factories.With the development of science and technology and the rise of the Internet industry,the impact on the traditional manufacturing industry keeps increasing.With the development of enterprises,the requirements on their operations are constantly changing in each stage of their life cycles,and the requirements on enterprise management are also constantly improving.With the continuous progress of Chinese society and people's living standards,the labor cost of enterprises remains increasing,while the advantage of low labor cost is becoming less and less obvious.Meanwhile,competition in the industry becomes extra intensifying,pressure on business operations is increasing,and profits are being squeezed.The logistics cost,the "third profit source",has been paid more and more attention by enterprises.The way to manage the logistics cost scientifically to make the logistics cost more competitive has become the purpose and direction that enterprises need to actively explore and research.Therefore,this Thesis will,starting with traditional manufacturing enterprises of foreign investment,study the optimization of enterprise's logistics cost management.This Thesis focuses on the optimization of logistics cost management of manufacturing enterprises driven by activity-based costing.Firstly,it explains a series of logistics cost management terms,and,on the basis of domestic and foreign researches,elaborates the logistics cost management related theories and methods,and,according to the "Third Profit Source" and value chain theories of logistics,compares three logistics cost management methods,i.e.,standard cost method,quota cost method and activity-based cost method.Secondly,this Thesis combines the characteristics of CE,enterprise sample herein,with its unreasonable collection of logistics cost items and incomplete accounting in the logistics cost management,and selects activity-based costing,a logistics cost accounting method,to optimize the deficiencies in the current logistics cost management method of CE.Based on the existing logistics cost data,it focuses on detailing the accounting steps and processes of activity-based costing in the logistics cost,and compares the results of current accounting,highlighting the effectiveness of using activity-based costing in the logistics cost management of CE and its role in its logistics cost management.At the end,the advantages of the application of activity-based costing in CE and the limitations of its application in the process of popularization are also prospected.It is expected that the research in this Thesis can not only help CE reduce logistics cost and optimize logistics cost management in its operation,but also provide a reference for other enterprises with similar operation modes in logistics cost accounting,logistics cost management and the application of activity-based costing.