作业成本法在物流成本计算中的应用（the application of abc in logistics cost calculation）.doc

作业成本法在物流成本计算中的应用（The application of ABC in logistics cost calculation）The application of ABC in logistics cost calculationThe application of activity-based costing in logistics cost calculation1. Comparative analysis of operation cost method and traditional cost calculation methodABC is a new cost calculation method. In the calculation of logistics cost, compared with the traditional total cost method and the variable cost method, the operation cost method mainly has the following characteristics:First, the distribution of indirect costs of logistics is more reasonable. Compared with the traditional cost calculation method, the distribution of the homework cost method based on qualitative change happened (cost drivers), it no longer USES the number of single allocation base, but adopt diversified allocation base, and of both financial and non-financial variables, especially emphasizes the non-financial variables such as order processing, transport distance, quality inspection times and so on. Therefore, the cost information provided by ABC is much more accurate than the traditional costing method.Second, "homework" is the basic cost calculation object of ABC. Traditional cost calculation method for the main item entity or logistics process and function as cost calculation object, and the operation cost method to "homework" for the most basic cost calculation object, other cost objects of cost calculation are calculated through the operation cost. It is due to the operation cost method that it can provide the cost information of the operation, so it can be possible to manage the operation and improve the operation chain.Third, the logistics operation cost method is the more extensive total cost method. The traditional total cost method costs a lot of cost items as a period of time and is not allocated in the event of a one-time deduction. Under the homework cost method, in areas such as marketing, storage, recycling costs as long as related to a specific product, can through the assignments allocated to the relevant product or other cost calculation object, so more conducive to enterprise cost information provided by the pricing and related decisions.Fourth, all costs are variable costs. Under the variable cost method, there is a considerable cost, which is divided into fixed cost because of the change of business volume within a certain range. But under the homework cost method, this part of the cost increases with the increase of business volume, but it will change along with the change of other factors, these factors include product sales batches, the adjustment of the machine equipment, enterprise management ability to increase or decrease, etc. The operation cost method considers all costs to be changed, which is conducive to the analysis of the causes of logistics cost and the methods and measures to control and reduce the cost.2. Comparative analysis of two methodsAssuming a production-oriented enterprise production and marketing of a and b two kinds of products, the two products in the same production process, the difference between the two is mainly provided by the logistics services: a product is a mass of low frequency distribution services, each batch number to 4000. B product multi-frequency micro-delivery service, 10 pieces per batch. If the company USES ABC to calculate the logistics cost of the product, there are seven main tasks involved: order processing; Pick and pack; Packaging equipment adjustment; Transport and handling; Quality inspection; Summons management; General management. The other relevant information is as follows: (1) this month the company has sold 5 batches of a product,20000; B product 140 batches, 1400 pieces. (2) the order processing operation is capable of handling 1008 orders throughout the month; This month, we actually processed 800 orders, including 500 copies of a and 300 products of b products. (3) there are 4 packaging machines, which can be used for 640 machine hours in full month; Since the machine needs to be adjusted so that it cannot be fully used for packaging, the packaging machine needs to be adjusted once for each batch of new products. It is also necessary to make a readjustment in the continuous packing of the same number of products. 24 minutes for each packaging machine; If the packing machine is used for packing a product, it will take 1.5 minutes each. If it is used for packing b products, it will take 2 minutes for each item. (4) the production capacity of 840 working hours can be provided during the whole month of transportation and unloading operation; For each batch of product a, the product shall be 120 hours, and the product b shall be 0.4 hours per batch. (5) quality inspection: the inspection process of two products of a and b is identical. (6) the enterprise shall use the computer-aided design system to complete the process of subpoena management; The system can provide 840 machines in full month; 。