Logisitics cost management based on ABC and EVA integrated mode

摘要

Logisitics cost management has become the core of logisitics management and the key strategy factor which makes the enterprise obtain the advantage position in competition. The national status of the logisitics had been determined in China. Strengthening the logisitics cost management research has important practical significance. Compared with the developed countries, the logisitics management in China still has a long way to go. The current logisitics cost financial accounting has the system defects, the logisitics cost management failed to use the effiency of the supply chain to improve the logisitics operation efficiency, a large proportion of the logisitics cost hadn't been truthfully revealed. The Activity Based Costing method(ABC) suits for the logisitics cost management which can make up the defects of the tradition cost accounting in the allocation of the indirect cost. However, the ABC method ignores the capital cost, which leads to incomplete cost information, and affects the correct decision-making to the supervisors. While the Economic Value Added method (EVA) takes the capital cost into consideration, which can make up the defects of the tradition cost accounting. Establishing the ABC and EVA integrated mode is quite useful for the logisitics cost management. This paper takes the manufacturing enterprise as the research object, analyzes the basic theory, the validity judgment, the process of the mode. Based on the complete cost information, the ABC and EVA integrated system can help the supervisor achieve the idea transformation from the profitability to value-creating ability. This will help the managers make the operating decision based on the complete cost information in the view of the stockholder wealth maximum.