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The Studying of Logistics Cost Control System Based on Activities

Author: DuMin
Tutor: HeQiong
School: Wuhan University of Technology
Course: Accounting
Keywords: Activity-Based Costing Logistics Cost control
CLC: F275.3
Type: Master's thesis
Year: 2004
Downloads: 684
Quote: 5
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Abstract


Expanding the scope and vision of the modern enterprise management, supply and pull Directions elongated, logistics plays an increasingly important role in the business operations, logistics costs are growing proportion of the total cost. How to strengthen the control and management of the logistics cost is an important issue for modern enterprises have to face. However, China's logistics cost management there has been no complete system, the logistics cost accounting reflects the logistics costs is only the tip of the iceberg, logistics costs are not a large number of in-house consumption reveals serious waste costs, which directly affect the economic efficiency of enterprises . The activity-based costing to make up for the deficiencies of the traditional cost accounting methods, logistics activities as a series of job aggregates are closely linked, by-job basis, and dynamically reflect the cost of logistics. Job-based logistics cost control system from the following aspects: the first part of the operation of the logistics cost accounting theoretical basis and method. Analysis of the composition and characteristics of the logistics costs, pointed out the lack of the traditional logistics cost accounting methods, demonstrated the the Logistics Activity Costing feasibility; combined with activity-based costing, and introduces the operation of the logistics cost accounting content and specific methods of operation. The second part of the operation of the logistics cost control system composition and control procedures. Analysis of activity-based costing, job cost control and operating cost management relations, describes the operation of the logistics cost control system composition and cost control procedures. The third part of the build job-based logistics costs budget system. Combined with value-added analysis of logistics operations, the establishment of the operation of the logistics value-added criterion; operating cost linear hypothesis, study logistics operations cost behavior, logistics operation flexible budget. The fourth part of the building based on job performance evaluation system of logistics costs. Cost variance analysis model to decompose the differences in the cost of logistics operations in accordance with the method of factor analysis, analysis of the causes of the difference, to determine the focus of cost reduction and cost control performance evaluation of logistics operations. The fifth part, based on the the logistics operating value-added cost analysis and logistics operating cost difference decomposition, non-value-added logistics operating cost optimization and improvement of logistics operations. Part VI, a case study on the practical application of the operation of the logistics cost control system, to study the conditions of operation of the logistics cost control system implemented to introduce the chosen method of operation of the logistics cost drivers, and logistics operations cost control process will be specifically described. Although the practical application of the operation of the logistics cost control system, there are many restrictions, but the development of automated production technology of domestic enterprises, the formation of the new logistics concept for logistics activity-based costing applicable conditions, corporate operating cost control system for logistics cost management and control is an inevitable trend.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Enterprise Cost Management
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