企业物流成本分析.docx

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1、AbstractBenefitsandefficiencyarethegoalthatpeoplechaseallthetime.Asanimportantpartofmoderneconomy,modernlogisticsplaysasignificantroleinnationaleconomyandsocialdevelopment.Chineseenterprisesneedtoharvestbenefitsfrom"thethirdprofitsource"——thefieldoflogistics,whereasthefirstproblemfort

2、hemisunderstandingandmasteringtheessenceofmodernlogisticscostmanagement.Keywords:logistics;management;profit1Basicprincipleofactivity-basedCostingActivity-basedcostingisamethodofcollectinganddistributingcostsintheprocessofproducingbycollecting“activity”ascostingobjective,whichbaseonth

3、etheoryofthecostdriversandanalysiscostdriversbasedontherelationshipsbetweenproductsandactivitychainvaluechain.JosePhL.Mazel,ComPaq’5eTechnologySolutionHelPResolveLogisticsCostIssues,IOMA’5ReportOnManagementLogistics,February,2002.Thebasicprinciplesareasfollow:activitiesconsumingresour

4、ces,productsconsumingactivities,activitiesresultedfromproduction,andindirectexpensesorindirectcostsresultedfromactivities.Activity-basedcostingwaspresentedbasedonthefactthatindirectexpensesorindirectcostswerenotdistributedfactuallyunderthetraditionalcostaccountingsystem.Thedistributio

5、ncriterionforindirectcostalwaysusesdirectman-hoursunderthetraditionalcostaccountingsystem,andthisdistributionmethodmakesapositiveeffectpreviously,butitisdifficulttodistributewithreasonsbecauseofmoreproductvarietyandhighcost.Thedistributionforindirectcostisnotinproducts,butinactivities

6、undertheactivity-basedcostingsystem,thedistributionmethodpresentscausalityofexpenseallocationwhichleadstocostaccountingcorrectly.Theessenceofactivity-basedcostingistoseparateconcludeandcomposestheactivitiesthatserveasalinkbetweenrecourseexpenseandproductexpense,andthenproductcostform.

7、2ComparisonanalysisbetweenactivitiesbasedcostingandtraditionalcostingActivity-basedcostaccountingisawholenewmethodcomparedtotraditionalcosting,andthecharacteristicsareasfollows:2.1AllocationforLogisticsIndirectCostMoreReasonableTheallocationbase(costdrivers)ofactivity-basedcostaccount

8、ingha