Although ABC analysis can also be used as an accounting system, its real function is to analyze the profitability of products at a specific time. Because the cost drivers and business of enterprises are changing, ABC analysis needs to be revised regularly to ensure that the past data and analysis results can still be valid. This revision should change the strategy of pricing, products, customer focus and market share, so as to improve the profitability of enterprises.
Application of ABC cost method in enterprise logistics cost accounting and management. Significance and present situation of logistics cost research. Logistics cost refers to the sum of manpower, financial resources and material resources consumed in the physical movement of products such as packaging, loading and unloading, warehousing, distribution and processing, and logistics information. Improving the internal logistics of enterprises and increasing profits have become the focus and focus of enterprise management, which is called "the third profit source". So how big is this gold mine, and how to fully tap this gold mine has become a close concern of today's enterprises.
Logistics technology rose in Japan in 1950s, and has formed a complete system, from focusing on function to cost, and then on service. Logistics cost management has always been attached importance to by Japanese logistics industry, and gradually linked with logistics cost and financial settlement system in the long-term development. Professor Tang Zefeng of Kanagawa University believes that Japan's logistics cost management has gone through four stages, and the logistics cost accounting and management of Japanese enterprises basically stays in the third stage.
In the early 1980s, China introduced the concept of logistics from Japan and set off a research upsurge. In this process, from simple imitation to independent innovation, the logistics field has contributed to cost saving for enterprises. However, logistics cost management has not formed a complete system, which is mainly determined by the complexity and strong correlation of logistics costs. Judging from the low level of logistics management in Chinese enterprises, what some advanced enterprises need to solve at this stage is the accounting of logistics costs and the gradual establishment of logistics budget system.
2. Overview of 2.ABC cost method
The emergence of ABC cost method can be traced back to EricKohler, an outstanding accounting master in the 20th century and an American professor. Professor Kohler first put forward the concepts of homework, homework account and homework accounting in the Accounting Dictionary compiled by 1952. 197 1 year, Professor GeorgeStaubus made a comprehensive and systematic discussion on the concepts of activity, cost, activity accounting and activity input-output accounting. This is the first valuable book to study activity-based accounting theoretically. But at that time, activity-based costing failed to attract enough attention from theoretical and industrial circles. RobinCooper, a young scholar at the University of Chicago, and RobertSKaplan, a professor at Harvard University, noticed this situation. After investigating American companies, they developed Stobbs's thought and put forward activity-based costing (1988) (ABC method for short). Activity-based costing has been widely concerned in the past 10 years. The new consulting company has expanded the application scope of activity-based costing and developed the corresponding software.
ABC cost method has introduced many new concepts, showing the relationship between the concepts in activity-based costing. Resources are allocated to activities or activity centers according to resource drivers, and activity costs are allocated to products according to activity drivers. The resources allocated to the job constitute the cost elements of the job, multiple cost elements constitute the activity cost pool, and multiple jobs constitute the activity center. Activity-driven factors include resource-driven factors and cost-driven factors, which are the basis of allocating resources and activity-based costs respectively.
3. Activity-based costing analysis is considered as the most promising method to determine and control logistics costs.
First, the traditional cost calculation method has caused the so-called "logistics cost iceberg theory". Under normal circumstances, only the expenses paid to external transportation and warehousing enterprises are included in the cost of enterprise accounting subjects. In fact, these costs are just like the tip of the iceberg in the whole logistics cost. Because enterprises use their own vehicles to transport goods and use their own warehouses to keep goods, the costs of packaging, loading and unloading by their own workers are not included in the logistics costs. Traditional accounting methods do not reflect all kinds of logistics costs, and there are many defects in the confirmation, classification, analysis and control of logistics costs.
Secondly, under the characteristics of modern production, the traditional logistics cost calculation method provides distorted logistics cost adjustment, which is not conducive to scientific logistics control. Modern production is characterized by complex production and operation activities, diverse product varieties and structures, changeable production technology and frequent adjustment and preparation, which greatly increases the logistics costs unrelated to production, such as ordering, material handling and maintenance of logistics information system, and all the resources invested have doubled with it. Based on this unconscious assumption, the distribution basis related to output-direct working hours, machine hours, material consumption, etc.-is widely used in cost calculation. This is the origin of the so-called "quantity-based costing". This calculation method makes the cost card produced by many logistics activities out of control, resulting in a lot of waste and the decline of logistics service level. This crisis is not obvious in traditional manufacturing enterprises, but it is fatal in advanced manufacturing enterprises in today's high-tech dynasty.
Third, traditional accounting practices usually cannot provide adequate logistics measurement. (1) Traditional accounting methods can no longer meet the requirements of logistics integration. Logistics activities and many of its expenses often occur across departments, while traditional accounting mixes all kinds of logistics activities expenses with other activities expenses and collects them in the form of wages, rents and depreciation. , can't confirm the business responsibility. (2) There is a problem with the cost sharing rate of traditional accounting subjects. Traditional costing account is usually divided by logistics function, but there are many problems in the distribution of logistics cost, so it is difficult to subdivide individual activities. For example, it is difficult to estimate the distribution rate of labor costs, because it is difficult to determine the energy that everyone spends on logistics activities. (3) Traditional accounting methods can not account for the logistics cost of logistics and supply chain reengineering projects. In short, in order to track logistics costs, traditional accounting needs to be revised. The flow process of logistics in the supply chain is the combination of value appreciation and cost increase. Completing a logistics operation or activity can increase the value of products or intermediate products, and at the same time, the cost of products will also increase. In the whole logistics management process of manufacturing enterprises, activity-based costing analysis is one of the practical tools to remove invalid costs and recreate the whole logistics management process.
4. The application of activity-based costing to logistics cost accounting The theoretical basis of activity-based costing is that products consume activities, and activities consume resources and lead to costs. The activity-based costing billboard breaks through the product boundary, and the cost accounting goes deep into the activity level; It collects costs by activity, and assigns the cost of "activity" or "activity cost pool" to products according to activity drivers. Therefore, the application of activity-based costing in enterprise logistics accounting and further management can be divided into the following four steps:
(1) defines the operations involved in the enterprise logistics system. Work is the unit of work, and the types and quantity of work in different enterprises will be different. For example, in the customer service department, tasks include handling customer orders, solving product problems and providing customer reports.
(2) Confirm the resources involved in the enterprise logistics system. Resources are the source of costs. The resources of an enterprise include direct labor, direct materials, production and maintenance costs (such as the salary cost of purchasing personnel), indirect manufacturing costs and costs outside the production process (such as advertising expenses). The definition of resources is based on the definition of activities, each activity must involve related resources, and resources unrelated to activities should be excluded from logistics accounting.
(3) Identify resource drivers and allocate resources to jobs. Activity determines the consumption of resources, and this relationship is called resource motivation. Resource drivers are related to resources and activities, which allocate resource costs in the general ledger to activities.
(4) Confirm the cost drivers and allocate activity-based costs to products or services. Activity motivation reflects the logical relationship between cost items and activity consumption. For example, the products with the most problems will generate the most customer service calls, so the activity cost of solving customer problems will be allocated to the corresponding products according to the number of calls (here, the activity motivation).
5. Practice of Enterprise Logistics Cost Accounting Enterprise logistics cost analysis is mainly applied in three aspects: enterprise logistics diagnosis, enterprise logistics process reengineering and enterprise financial management. It provides a benchmark for the company to implement ABC cost method, and the company can compare the gap with best practices and make clear the goal.
According to the reality of logistics cost development in Chinese enterprises, to implement ABC cost accounting and management project, we must first change the traditional accounting cost into ABC cost. Taking the supply logistics accounting of a typical manufacturing enterprise as an example, this paper further expounds this problem. This is an automobile parts manufacturer, and some raw materials need to be imported. After China's entry into WTO, automobile prices are under pressure. I hope to tap the potential of cost reduction through the accounting of logistics costs. Because in the original accounting system, we can't get the logistics cost directly, so we use ABC activity-based costing for accounting.
(1) defines each operation involved in the supply logistics system.
(2) Confirm the resources involved in the enterprise logistics system.
(3) Identify resource drivers and allocate resources to jobs. Taking labor cost as an example, it is allocated to each activity-based cost pool, and working hours can be selected as the resource driver.
(4) Confirm the cost drivers and allocate activity-based costs to products or services. Taking the purchasing cost pool as an example, when allocating to each product, the proportion of purchasing materials in each product can be selected as the cost driver.