企业物流成本分析.docxVIP

AbstractBenefits and efficiency are the goal that people chase all the time. As an important part of modern economy, modern logistics plays a significant role in national economy and social development. Chinese enterprises need to harvest benefits from the third profit source ——the field of logistics, whereas the first problem for them is understanding and mastering the essence of modern logistics cost management.Key words: logistics;management;profit1Basic principle of activity-based Costing Activity-based costing is a method of collecting and distributing costs in the process of producing by collecting “activity” as costing objective, which base on the theory of the cost drivers and analysis cost drivers based on the relationships between products and activity chain value chain. The basic principles are as follow: activities consuming resources, products consuming activities, activities resulted from production, and indirect expenses or indirect costs resulted from activities. Activity-based costing was presented based on the fact that indirect expenses or indirect costs were not distributed factually under the traditional cost accounting system. The distribution criterion for indirect cost always uses direct man-hours under the traditional cost accounting system, and this distribution method makes a positive effect previously, but it is difficult to distribute with reasons because of more product variety and high cost. The distribution for indirect cost is not in products, but in activities under the activity-based costing system, the distribution method presents causality of expense allocation which leads to cost accounting correctly. The essence of activity-based costing is to separate conclude and composes the activities that serve as a link between recourse expense and product expense, and then product cost form.2 Comparison analysis between activities based costing and traditional costing Activity-based cost accounting is a whole new method compared to tradi