《企业物流成本分析》由会员分享,可在线阅读,更多相关《企业物流成本分析(8页珍藏版)》请在金锄头文库上搜索。
1、AbstractBenefitsandefficiencyarethegoalthatpeoplechaseallthetime.Asanimportantpartofmoderneconomy,modernlogisticsplaysasignificantroleinnationaleconomyandsocialdevelopment.Chineseenterprisesneedtoharvestbenefitsfromthethirdprofitsourcethefieldoflogistics,whereasthefirstproblemforthemisunderstandinga
2、ndmasteringtheessenceofmodernlogisticscostmanagement.Keywords:logistics;management;profit1 Basicprincipleofactivity-basedCostingActivity-basedcostingisamethodofcollectinganddistributingcostsintheprocessofproducingbycollectingactivityascostingobjective,whichbaseonthetheoryofthecostdriversandanalysisc
3、ostdriversbasedontherelationshipsbetweenproductsandactivitychainvaluechain.Management Logistics, February, 2002.Thebasicprinciplesareasfollow:activitiesconsumingresources,productsconsumingactivities,activitiesresultedfromproduction,andindirectexpensesorindirectcostsresultedfromactivities.Activity-ba
4、sedcostingwaspresentedbasedonthefactthatindirectexpensesorindirectcostswerenotdistributedfactuallyunderthetraditionalcostaccountingsystem.Thedistributioncriterionforindirectcostalwaysusesdirectman-hoursunderthetraditionalcostaccountingsystem,andthisdistributionmethodmakesapositiveeffectpreviously,bu
5、titisdifficulttodistributewithreasonsbecauseofmoreproductvarietyandhighcost.Thedistributionforindirectcostisnotinproducts,butinactivitiesundertheactivity-basedcostingsystem,thedistributionmethodpresentscausalityofexpenseallocationwhichleadstocostaccountingcorrectly.Theessenceofactivity-basedcostingi
6、stoseparateconcludeandcomposestheactivitiesthatserveasalinkbetweenrecourseexpenseandproductexpense,andthenproductcostform.2 ComparisonanalysisbetweenactivitiesbasedcostingandtraditionalcostingActivity-basedcostaccountingisawholenewmethodcomparedtotraditionalcosting,andthecharacteristicsareasfollows:
7、2.1 AllocationforLogisticsIndirectCostMoreReasonableTheallocationbase(costdrivers)ofactivity-basedcostaccountinghasbeenmadequalitativechangecomparetotraditionalcostaccounting,whichnolongeradoptsingularallocationbase,butdiversifiedallocationbase,andcombinefinancialvariableswithnon-financialvariables,
8、andspeciallyonnon-financialvariables(suchasorderhandlingtimes,transportationdistance,qualityinspectiontimesetc.货oactivity-basedcostingprovidesmoreaccurateinformationthantraditionalcostaccounting.2.2 Activity-BasedCostingBasedonActivitiesTraditionalcostingisonewayofcostaccountbasedonphysicalobjectsor
9、logisticprocessesandfunctionmainly,yetactivity-basedcostingadoptsactivitiesasbasiccostobjective,andthecostsofothercostingobjectivearedistributedthroughactivities.Socostinformationprovidingmakesitpossibletocarryoutactivity-basedmanagementandimproveactivitychain.2.3 ApplicationofActivity-basedCostingt
10、oLogisticsMoreBroadlyTraditionalfullcostingregardsmanyitemsofcostasperiodchargethatusesonetimedeductionratherthandistributioninthecurrentperiodoccurred.Incaseofactivity-basedcosting,costoccurredinthefieldofmarketing,storageandretrieveetc.whichcanbedistributedtorelatedproductsorothercostobjectivebyac
11、tivities,aslongasthereistherelatedproduct,canbedistributedtotheproductsortheothercostobject,socostinformationprovidedinthiswaywillbeeasiertomakepricedecisions.Activitybasedcostingcan川uminateassignreasonablythecostresponsibilitieswhichwasobscuredintheoldcostingsystem,andmaketheuncontrollableindirectc
12、ost3 controllable.2.4AlloftheCostBeingVariableIncaseofvariablecosting,substantialproportionofcostwillbedividedintofixed2JosephLamaze,10APProaehestoImProvingLogisticsCostIOMA5ReportOnManagementLogistics,Mare,2002.Logistics,APril2002.costduetoinvariablenesswiththevariationsofbusinessvolumes.Butfromact
13、ivitybasedcostingpointofview,thispartofcostvarieswiththevariationsofotherfactors,althoughitstopsdownwithincreasingofbusinessvolumes,thesefactorsincludesalesbatch,theadjustmentofmachineequipment,operationcapacityandsoon.Activitybasedcostingregardsallcostasvariable,whichwillbeofgreatbenefittoanalyzeth
14、ereasonforlogisticcost,andthenadoptapproachandmeasurewhichcancontrolandlowercost.3 Boundaryandmanagementobjectiveofmodernlogisticscost3.180 undaryofmodernlogisticscostModernlogisticscostmeansalllogisticscostoccurringintheprocesswhichstartswiththesupplyofrawmaterialsandendsuntilproductshavebeensentto
15、theconsumer.Theconceptoflogisticscostisrelativelyclear,andthekeyistodividethescopeoflogisticscostcorrectlyandcalculateitaccuratelyinpractice.Audited by James Resonate. The Logistics Handbook M, the Free Press, 1994.Classifyingthelogisticscostcanprovidemoredecision-makinginformationforthemanagers,but
16、thelogisticsactivitiesofenterprisesarecarriedoutaccordingtodifferentfunctions,suchasorderprocessing,transportationetc.Mostenterprisesdividecostbyaccount,sologisticscostcannotbedisplayedseparately.Logisticscostistheserviceprocessfacingcustomersinsteadofoperatingresultsfacingbusiness,sotheamountofthelogisticscosthasarelativefeaturebasedoncustomerservice,whichisthebiggestdifferencebetweenlogisticscostandothercostsofbusinessiness