scholarly journals Design of Logistics Cost Control in Tobacco Commercial Enterprises Based on Activity-based Costing

Author(s):  
Lin Lu ◽  
Qianwen He ◽  
Xiaochun Luo
2010 ◽  
Vol 44-47 ◽  
pp. 910-914
Author(s):  
Ling Yun Zhou ◽  
Qing Zhang

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.


2014 ◽  
Vol 687-691 ◽  
pp. 5008-5011
Author(s):  
Yu Fei Li ◽  
Yong Bo Lv ◽  
Peng Bo Fu

Powerful military logistics system has been the mighty support of the high technical war, and cost control is the key to improving the efficiency of the military logistics. This paper proposed a cost control method in military logistics system based on activity-based costing (ABC). Starting with the consideration of characteristics of the military logistics, the target of cost control in military logistics system is put forward. Then the feasibility of applying ABC in military logistics cost control is analysed and the principles of it are explained. And in order to realize the target of cost control in military logistics system, the matrixes of the quantity and the distribution ratio of cost driver are constructed by the mathematic model. Finally, on this basis, the model of cost control in military logistics system is built, and the concrete measures is put forward.


Author(s):  
Xiaokun Wang ◽  
Tingxue Du ◽  
Yuchi Ma ◽  
Miao Yu

In order to improve the logistics operation of food processing enterprises and control the logistics cost, this paper starts from the analysis of the logistics operation process and characteristics of enterprises, analyzes the logistics cost classification and composition of food processing enterprises, puts forward the basic process of applying TD-ABC to control the logistics cost, constructs the logistics cost accounting model of food processing enterprises based on TD-ABC, and puts forward relevant logistics cost control methods including the design of logistics cost control system, the determination of logistics cost control points and specific implementation steps. The typical food processing enterprises are selected for the empirical study of logistics cost accounting and controlling. By comparing the cost accounting results of TD-ABC and ABC, the result shows that TD-ABC (Time-Driven Activity-Based Costing) method can accurately grasp the logistics cost composition, identify inefficient logistics operations and non-value-added operations, and analyze the efficiency of various logistics departments, verify the feasibility and effectiveness of logistics cost accounting model and control method system, and provide some advice for logistics cost control and logistics process transformation of food processing enterprises.


2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.


Author(s):  
Michele Bertoni ◽  
Bruno De Rosa ◽  
Guido Grisi ◽  
Alessio Rebelli

The issue of healthcare costs has become increasingly problematic over the years. This chapter summarizes the problems faced by hospitals when measuring the costs of healthcare treatments, explaining how an Activity-Based Costing (ABC) framework can be successfully adopted in healthcare settings. After describing the theoretical foundations of cost control and cost management, the chapter continues with the analysis of three real-life applications of ABC in a hospital, drawn from the process analysis and activity-based costing experience developed at the Azienda Ospedaliero-Universitaria “Ospedali Riuniti” (Joint Hospitals) of Trieste, Italy. In particular, the cases are about cost measurement in cardiology, odontostomatology, and radiology, and describe the technical solutions applied for computing the costs of selected therapeutic and diagnostic treatments. A particular emphasis is placed on how these measures have been subsequently used by hospital managers and medical personnel in order to gain insights and to improve the efficiency of the processes developed within the organization.


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