Study on the Logistics Activity Cost Calculation of Manufacture Enterprise Based on the Scope Sort

摘要

The output of manufacture accounts for a large share in the GDP,playing a decisive role in the national economic development.The correct and reasonable calculation of the logistics cost of manufacture enterprise will be one of the important ways to face with a more intense market competition.This thesis defines the conception of manufacture enterprise logistics costs innovatively,introduces the principle of the logistics cost calculation method based on the scope sort,then it analysis the calculation process of logistics cost calculation method (including the defining the scope of calculation and account establishment);afterwards,the scope sort logistics cost calculation method of manufacture enterprise is discussed in detail through improving the Activity-Based Costing calculation model;Finally,the suggestions of improving the logistics cost management of manufacture enterprises put forward.