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Activity-based costing in logistics enterprise cost management

Author: WuXiaoChen
Tutor: ZhuZhengZuo；LiQingHua
School: Nanjing University of Technology and Engineering
Course: Logistics Engineering
Keywords: ABC logistics management cost
CLC: F253.7
Type: Master's thesis
Year: 2010
Downloads: 250
Quote: 0
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Abstract


With the high development of globalization and productive forces, competitions between companies become more and more intense. Traditional ways to improve profit are the first and second source. The first source is accomplished by extending producing ability and lowering manufacturing cost, while the second source emphasizing the modern technologies such as mechanization, atomization, and computerization and so on. But these two are so well developed that digging more profit by these becomes more and more difficult. So we turn to logistics management which is also called the third profit source for help, and more and more companies and studies have heated logistics management. Logistics management has been introduced into china for more than 20 years. Since the complexity contents, wide range and unsuitable environment, the management of logistics especially logistics cost has shown its problems. Information yielded from traditional cost computing and controlling way cannot ensure their accuracy and truth. So company management which is based on this information may lead to wrong decisions and strategies.Activity-Based Costing is a newly developed and reasonable way to estimate company’s cost. It overcomes the defaults of traditional way that focusing on the relationships between activity and cost. ABC enables the company’s more accurate costing computing and controlling and forms a complete new theory.Using both the theoretical and practical study, this paper studied the ABC and its application in KL Company. The article is divided into five parts. At the very beginning, readers can see the background and meaning of ABC, current studying status both in aboard and china. Then, we come to the paper. Theories about ABC and logistics management are described in detail. Combined with application conditions in china, we can see how KL Company uses ABC to overcome the existing problem and improve its profit. Finally, we know, even ABC has many problems when we use it, the highly application in future Logistics Company is Irreversible.

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CLC: > Economic > Economic planning and management > Material economic > Supplies business and management > Financial Management
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