北京华人物流公司包装作业中心成本分析及优化建议

摘要

结合物流成本的特征,主要对北京华人物流公司的包装作业中心进行成本研究,通过运用ABC作业成本法,以成本动因来确认和计算作业量,以作业量来分配在各包装基本作业中所发生的直接费用与间接费用,对包装作业中心的基本作业进行成本核算,进而研究整个包装作业中心的总成本,探寻降低企业包装成本的方法,提出相关优化建议.%The paper studies the activity cost of the packaging center of Beijing Huaren logistics company and, using activity-based costing to determine the cost drivers and activity volume, calculates the direct and indirect cost occuring in the various basic operations of packaging activities and explores the possible means of packaging cost reduction to improve enterprise profitability and competitiveness. It is found that the packaging center activity cost is made up of packaging operation cost, storage operation cost and package material cost, which can be respectively optimized through TPL outsourcing, ABC warehouse management and constructing a package material recycling network.