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1、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,
2、 whereas the first problem for them is understanding and mastering the essence of modern logistics cost management.Key words: logistics; management; profit1 Basic principle of activity-based CostingActivity-based costing is a method of collecting and distributing costs in the process of producing by
3、 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. 1The basic principles are as follow: activities consuming resources, products consuming activities, activiti
4、es 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 i
5、ndirect 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
6、, 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 expe
7、nse 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 traditional costing, and the characteristics are as follows: 1 JosePhL.Mazel, ComPaq5e Technology Soluti
8、on Hel P Resolve Logistics Cost Issues, IOMA5 Report On Management Logistics, February, 2002.2.1Allocation for Logistics Indirect Cost More ReasonableThe allocation base (cost drivers) of activity-based cost accounting has been made qualitative change compare to traditional cost accounting, which no
9、 longer adopt singular allocation base, but diversified allocation base, and combine financial variables with non- financial variables, and specially on non- financial variables (such as order handling times, transportation distance, quality inspection times etc.).2So activity-based costing provides
10、 more accurate information than traditional cost accounting. 2.2 Activity-Based Costing Based on ActivitiesTraditional costing is one way of cost account based on physical objects or logistic processes and function mainly, yet activity-based costing adopts activities as basic cost objective, and the
11、 costs of other costing objective are distributed through activities. So cost information providing makes it possible to carry out activity-based management and improve activity chain. 2.3Application of Activity-based Costing to Logistics More Broadly Traditional full costing regards many items of c
12、ost as period charge that uses one-time deduction rather than distribution in the current period occurred. In case of activity-based costing, cost occurred in the field of marketing, storage and retrieve etc. which can be distributed to related products or other cost objective by activities, as long
13、 as there is the related product, can be distributed to the products or the other cost object, so cost information provided in this way will be easier to make price decisions. Activity-based costing can illuminate assign reasonably the cost responsibilities which was obscured in the old costing syst
14、em, and make the uncontrollable indirect cost controllable. 32.4 All of the Cost Being VariableIn case of variable costing, substantial proportion of cost will be divided into fixed cost due to invariableness with the variations of business volumes. But from activity-2 Joseph Lamaze, 10AP Proaehesto
15、Im Proving Logistics CostIOMA5 Report On Management Logistics, Mare, 2002.3 Jose PhL.Mazel, Logistics Costs on the Rise: New Study Tells Where & Why, IOMA5 Report On Management Logistics, APril2002.based costing point of view, this part of cost varies with the variations of other factors, although i
16、t stops down with increasing of business volumes, these factors include sales batch, the adjustment of machine equipment, operation capacity and so on. Activity-based costing regards all cost as variable, which will be of great benefit to analyze the reason for logistic cost, and then adopt approach and measure which can control and lower cost. 3 Boundary and management objective of modern logistics cost 3.1Boundary of modern logistics costModern logistics cost means all logist
