Research on Logistics Activity Cost Control Procedures Based on ABC in Manufacturing Enterprises

Abstract:

Logistics cost control has become a new source of profits for manufacturing enterprises. Activity based costing (ABC) can achieve great accuracy of logistics cost by using multiple cost drivers, and logistics activity cost control based on ABC develops an advanced management measure. According to the activity operation processes and characteristics of supply logistics, production logistics, sale logistics, reverse logistics and waste material logistics, the mechanism of logistics cost control based on ABC is analyzed for manufacturing enterprises, and the integrated logistics cost control system is creatively put forward for manufacturing enterprises to implementing logistics cost management efficiently. Moreover, some measures including beforehand control, process control and afterwards control are put forward for manufacturing enterprises to reduce the total product cost.

• Periodical: Applied Mechanics and Materials (Volumes 44-47)
• Pages: 910-914
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.44-47.910
• Online since: December 2010
• Authors: Ling Yun Zhou, Qing Zhang
• Keywords: Activity Based Costing, Control Procedure, Logistics Cost, Manufacturing Logistics

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