기업물류비 관리 방안에 관한 연구

Abstract

Several studies have focused on the cost accounting side of corporate logistics costs, that is, how to calculate the exact total amount of logistics costs, how to categorize these costs, and how to calculate the logistic costs of various cost objects including products, customers, distribution channels and geographical areas. However, the ultimate goal in the cost accounting side of logistics costs is to manage logistics costs to price products, evaluate relative competitiveness and increase/decrease some part of or all logistics costs. This is the cost management side of logistics costs. Cost management of logistics costs includes increasing (not always decreasing) logistics costs deliberately if doing so decreases the total costs of the firm's value chain activities. The goal of this study is to suggest the right direction about how to manage logistics costs and how to utilize recent cost management tools such as JIT(Just-in-time) manufacturing, Cell production, TOC(Theory of Constraints), and ABC(Activity based costing) in order to control and manage various logistics costs.