Research on Logistics Activity Cost Control Procedures Based on ABC in Manufacturing Enterprises
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.
L. Y. Zhou and Q. Zhang, "Research on Logistics Activity Cost Control Procedures Based on ABC in Manufacturing Enterprises", Applied Mechanics and Materials, Vols. 44-47, pp. 910-914, 2011