企业物流成本分析.docx

AbstractBenefits and efficiency are the goal that people chase all the time. As an important part of modern economy, modern logistics plays a significant role in national economy and social development. Chinese enterprises need to harvest benefits from the third profit source the field of logistics, whereas the first problem for them is understanding and mastering the essence of modern logistics cost management.Key words: logistics; management; profit1 Basic principle of activity-based Costing Activity-based costing is a method of collecting and distributing costs in the process of producing by collecting “activity” as costing objective, which base on the theory of the cost drivers and analysis cost drivers based on the relationships between products and activity chain value chain. JosePhL.Mazel, ComPaq5e Technology Solution Hel P Resolve Logistics Cost Issues, IOMA5 Report On Management Logistics, February, 2002.The basic principles are as follow: activities consuming resources, products consuming activities, activities resulted from production, and indirect expenses or indirect costs resulted from activities. Activity-based costing was presented based on the fact that indirect expenses or indirect costs were not distributed factually under the traditional cost accounting system. The distribution criterion for indirect cost always uses direct man-hours under the traditional cost accounting system, and this distribution method makes a positive effect previously, but it is difficult to distribute with reasons because of more product variety and high cost. The distribution for indirect cost is not in products, but in activities under the activity-based costing system, the distribution method presents causality of expense allocation which leads to cost accounting correctly. The essence of activity-based costing is to separate conclude and composes the activities that serve as a link between recourse expense and product expense, and then product cost form.2 Comparison analysis between activities based costing and traditional costing Activity-based cost accounting is a whole new method compared to traditional costing, and the characteristics are as follows: 2.1Allocation for Logistics Indirect Cost More ReasonableThe allocation base (cost drivers) of activity-based cost accounting has been made qualitative change compare to traditional cost accounting, which no longer adopt singular allocation base, but diversified allocation base, and combine financial variables with non- financial variables, and specially on non- financial variables (such as order handling times, transportation distance, quality inspection times etc.). Joseph Lamaze, 10AP ProaehestoIm Proving Logistics CostIOMA5 Report On Management Logistics, Mare, 2002.So activity-based costing provides more accurate information than traditional cost accounting. 2.2 Activity-Based Costing Based on Activities Traditional costing is one way of cost account based on physical objects or logistic processes and function mainly, yet activity-based costing adopts activities as basic cost objective, and the costs of other costing objective are distributed through activities. So cost information providing makes it possible to carry out activity-based management and improve activity chain. 2.3Application of Activity-based Costing to Logistics More Broadly Traditional full costing regards many items of cost as period charge that uses one-time deduction rather than distribution in the current period occurred. In case of activity-based costing, cost occurred in the field of marketing, storage and retrieve etc. which can be distributed to related products or other cost objective by activities, as long as there is the related product, can be distributed to the products or the other cost object, so cost information provided in this way will be easier to make price decisions. Activity-based costing can illuminate assign reasonably the cost responsibilities which was obscured in the old costing system, and make the uncontrollable indirect cost controllable. Jose PhL.Mazel, Logistics Costs on the Rise: New Study Tells Where & Why, IOMA5 Report On Management Logistics, APril2002.2.4 All of the Cost Being VariableIn case of variable costing, substantial proportion of cost will be divided into fixed cost due to invariableness with the variations of business volumes. But from activity-based costing point of view, this part of cost varies with the variations of other factors, although it stops down with increasing of business volumes, these factors include sales batch, the adjustment of machine equipment, operation capacity and so on. Activity-based costing regards all cost as variable, which will be of great benefit to analyze the reason for logistic cost, and then adopt approach and measure which can control and lower cost. 3 Boundary and management objective of modern logistics cost 3.1Boundary of modern logistics costModern logistics cost means all logistics cost occurring in the process which starts with the supply of raw materials and ends until products have been sent to the consumer. The concept of logistics cost is relatively clear, and the key is to divide the scope of logistics cost correctly and calculate it accurately in practice. Audited by James Resonate. The Logistics Handbook M, the Free Press, 1994.Classifying the logistics cost can provide more decision-making information for the managers, but the logistics activities of enterprises are carried out according to different functions, such as order processing, transportation etc. Most enterprises divide cost by account, so logistics cost cannot be displayed separately. Logistics cost is the service process facing customers instead of operating results facing business, so the amount of the logistics cost has a relative feature based on customer service, which is the biggest difference between logistics cost and other costs of business in essence. Based on this characteristic, the logistics cost can be divided into dominant cost and recessive cost. 3.1Dominant cost Dominant cost or explicit cost includes the transportation cost and inventory cost. The reason why it is called explicit cost is that, first, these two costs are well-known and easy for people to accept; second, and they can be approximately estimated by quantitative analysis methods. Inventory cost in logistics system is related to the operation of inventory system. In general case, inventory cost consists of ordering costs, storage costs, out-of-stock losses etc. It can be analyzed by establishing the inventory control model. Storage system is a subsystem of logistics system. Under the premise of the whole consideration, reasonable storage is necessary to reduce inventory cost. In addition to transport and inventory costs, customer service cost and inventory holding cost also cannot be ignored even if their proportion is small. 3.2Recessive cost It is difficult to estimate the recessive cost by using quantitative analysis method. Here the concept of logistics management cost is proposed. In the logistics cost, management cost is the most difficult to control and calculate, which appears particularly obvious in our country. The main reason is that the thought of total logistics cost management is relatively weak in domestic enterprises, and they only concern about the direct cost of warehousing and transportation instead of logistics management cost. Joseph Lamaze, 10AP ProaehestoIm Proving Logistics CostIOMA5 Report On Management Logistics, Mare, 2002.The cost of logistics management is closely related to the information degree of business which has an effect on various links of the enterprises normal production. The development of information systems only need a relatively small capital input to achieve the optimization of logistics management, and obtain profits of the third source in return. Moreover, the informatization of logistics management will also facilitate the transport and storage systems development. Because the establishment of management information system also needs some cost, it may be difficulty to reduce the total cost directly, however the setting up of information systems will raise the level of logistics services and efficiency. Under the condition of fixed total cost, it means reducing the logistics cost indirectly. 4 Management objective of modern Logistics cost For a country, the cost of the logistics activities accounts for a considerable share in its GDP. At present, the proportion of logistics management cost and GDP is still as high as 2.5 percent in China, which is only 0.4 percent in developed countries and 2.1 points lower. It is clear that the level of domestic logistics cost management is still very low, which also means the logistics cost reduction has great potential. The enterprise has been focusing on the control of production cost in the existing cost management. It seldom studies the cost of logistics process, especially the entire logistics process, lack of effective logistics cost management method, which results in poor overall efficiency of the logistics system. In addition, because there is no single cost accounting system in enterprises, the logistics cost data cannot objectively reflect the cost of logistics processes, which results in distortion of the logistics cost information. It is difficult to conduct the assessment, analysis and control of logistics costs, which influences the enterprises logistics management. Therefore, based on clearing management objectives of modern logistics cost, how to establish a logistics management system and manage logistics cost with a scientific and rational method is the key to develop modern logistics in China. 4.1 Development of the logistics cost control system Logistics cost control means the enterprise use the principle of system engineering to calculate, regulate and supervise the cost occurring in the logistics process. Its also a process of finding weak links, mining internal potential and looking for all possible ways to reduce logistics cost. The scientific implementation of logistics cost control can promote the enterprises to improve the level of logistics management and services to enable enterprises to survive, develop and expand in the market environment. At the same time, logistics cost control can also coordinate the relationship among different departments to achieve the harmonization of all logistics subsystems. However, as the main body of the cost control, at present Chinese enterprises are lack of the power and capabilities of cost control. The reason is that the theory research on motivation of the logistics control system has not gone far enough. Ronald Ballou. Business Logistics Management M, Fourth Edition by Ronald H. Ballou, Penrite Hall The internal and external motivation analysis of logistics cost control was conducted to establish process control system whose main line was logistics business processes, such as order processing cost control, procurement cost control processes, warehousing logistics cost and distribution cost control etc. It was carried out in turn from order processing to delivery cost level by level. Through the business process platform of logistics cost control to exchange information and re-shape the business process, the enterprise not only obtained the tremendous performance improvement, more importantly, it also realized a revolutionary enterprise morphogenetic change from the traditional form of functions being the center to a new type process-oriented form of process being the center, so that enterprises could maximum adapt to the principle of “customers, competition, variation” to realize the totally change of enterprises operation mode and management mode. Jose PhL.Mazel, Logistics Costs on the Rise: New Study Tells Where & Why, IOMA5 Report On Management Logistics, APril2002. When enterprises set up modern logistics cost control system, in order to strengthen the logistics cost control, reasonable reformation should be conducted to achieve the system building according to the specific situation of business, in which logistics cost was the main body, business process was the main line, cost reduction was the core and information technology was the support. 4.2 Cost management using activity-based costing With the development of science and technology, production and management methods have undergone tremendous changes. Logistics cost that provided by traditional method is often not true, which goes against the scientific control and cannot meet the requirement of logistics integration. In order to satisfy the development of modern logistics management, activity-based costing was applied to manage the logistics cost. 5 Activity-based costing Activity-based costing(ABC method for short is a strategic cost management method, which was proposed by Cooper and R.S.Kaplan in the 1980s. According to the idea of operation consumes resources, products consume operation; production results in the occurrence of operation, operation results in the occurrence of costs, the basic principle of ABC method takes operation as cost calculation object. Firstly, based on resource driver, the resource cost was traced to operations and formats activity-based cost; then based on activity driver, the operations cost was traced to production and ultimately formats the cost of the product. 6 Steps of Accounting Logistics Cost with ABC MethodIn accordance with causal relationship, indirect costs are allocated. Activity-based costing method could provide more objective, realistic cost information and the relativity of making decision timely. The ABC method could offer timely, relevant and accurate cost information to the management; in contrast, the product cost information provided by the traditional cost accounting is often inaccurate and would lead to errors in decision-making direction. Taking advantage of the ABC method could improve operating chain, reduce the consumption of operation, raise operating quality and manage strategic cost throughout the whole life cycle. The ABC method breaks through the limit of products and makes cost accounting deep into the step of operation; it collects cost by unit of operation and allocates the cost of operation or operation cost base to the product based on activity driver. Therefore there are four steps in the application of ABC method on logistics cost accounting and concrete management in logistics enterprises, which are as follows: 6.1 Confirming the cost driver of each operation Cost driver are a variety of factors which lead to occurrence of costs. They are also cost-driven factors, which can be divided into resources driver and activity driver specifically. Through an analysis of available information, selecting representative and important factor in the cost driver is the key problem to implement the ABC method. First, its necessary to define various operations involved in enterprises logistics system. Operations are the various units of the work, and the type and quantity of operations vary in different businesses. For example, in a customer service departments, operations include handling customers orders, solving product problems and providing customers with the report. Secondly, confirm the resources involved in enterprises logistics system. Resources are a source of cost, an enterprises resources including direct labor, direct materials, production cost (such as the wage cost of procurement staff), indirect manufacturing cost as well as cost out of production process (such as advertising cost). Resources driver are confirmed and the resources are allocated to operations in the first stage. In the second stage, the operations motivation is confirmed and the cost of each cost base is distributed among products. 6.2 Setting up operations center and operation cost base In an enterprise, its work amount depends on the complexity of its operations. The greater operation scale and scope are and the higher complexity is, the more work amount generating cost are. The operations are selected and composed based on having conformed operations. To sum up operating costs, a couple of methods are optional, such as the decomposition of activitie