ABSTRACT
Thefocusoftraditionalcostcontrolisnormallytheproduction
logisticcostisoften
logisticsisoroperationCOSt.Theofignored.Withmorefiercemarketascompetition,theimportancesourcerecognized.Logisticsisregardedthethirdofprofit.Lowering
athelogisticcostbecomesthefocuspointforthemanagementlevelin
thesisbeginswithhowlogistic
introducesthe
inconceptandcompany.Thisexpenseisnowadaysformostofcompanies,andthenoflogisticcostcharacmrisdcsandproblemsandindifficulties
logisticCOStmanagingthelogisticCOSTS,castsnewlightontothedifficultiescalculationandcontrol,comesupwithfreshideasabouttheroot
oncauses.Andthenbased
researchinthetheknowledgeoflogisticCOSt,itgivescostabriefintroductionofthethisthesisspecifieslogisticmanagementcommunity.Afterwards
andtheclassification,calculatingmethods
whichconsequently
enhancingleadcosttOdiffcultiesinevaluatingthecreativeidealogisticupCOSTS,theauthor’StowardssettingtOandlogisticevaluatingsystem.Afterthat,accordingthe
aabovedetailed
ofmentionedclassificationandcalculationof109isticCOSt,thisthesisgivespresentationoftheconcept,evolution,basicprincipleandprocedures
ofABC(ActivityBasedCosting),andgivesadetaileddemonstrationABC,
controllingstrategiesoflogisticCOSttOguidethepracticallogisticcostmanagement.
AnditillustratesbyanexampletheapplicationofABCinlogistic
acostcalculatingandcontr01.ThisthesisreachesconclusionthatweneedtOchangethecurrent
logisticCOStcalculatingsystem,calculatethelogisticcostseparatelyandcalculateand
controlthelogisticCOStbythemethodofABC.Intheendthisthesisintroducesthe
partialand
applicationintegratedcontrollingand
onstrategies,stockandtransportationcostpracticalcostcreativeoutlooktowardsfocusfieldsandtrendoflogisticCostresearchbasedtheunderstandingof109isticcontrolandcalculation.
KEYWORDS:logisticcost,Activity—BasedCosting,COStcontrol,logisticcostcalculating