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Comprehensive Analysis Of Logistics Cost
May 31, 2018

Logistics cost analysis is based on cost accounting and other related information, using certain methods to reveal the change of logistics cost level, and further to find out the various factors that affect the change of logistics cost. Through logistics cost analysis, we can put forward positive suggestions, take effective measures to control logistics cost reasonably. The main purpose of logistics cost analysis is to reduce the logistics cost and improve the competitiveness of the enterprise under the condition of realizing the established customer service level.

Ex ante cost analysis

ex ante cost analysis refers to the prediction and calculation of the influence of related factors on the cost, which mainly includes two aspects, namely, cost forecasting analysis and cost decision analysis. Cost control analysis: cost control analysis refers to the analysis and control of cost by analyzing the difference between actual cost and planned cost or quota cost based on plan and quota cost. Ex post cost analysis: ex post cost analysis refers to the comparison between the actual cost and the planned cost in the production process of the product. The main form of cost analysis is to analyze the differences and find out the reasons for the rise and fall of the cost.


1. Logistics cost analysis can be done by accounting, statistical or mathematical methods.

2.in the actual work, there are comparative analysis method, factor analysis method and activity-based cost analysis method, among which the most widely used technical methods are index contrast method and factor analysis method. 

1) Comparative analysis This is a widely used analytical method in practical work. There are three aspects in the comparative analysis of logistics cost index: the comparison between actual logistics cost index and plan index, the comparison between actual logistics cost index and pre-period logistics cost index, and the comparison between actual logistics cost index and plan cost index. Actual logistics cost index and the same industry advanced level comparison. 

2) Factor analysis This method is a method to decompose a synthetic index into several interrelated factors and calculate and analyze the influence degree of each factor separately. Logistics cost rise and fall is caused by many factors, there are two main types: one is external factor, the other is internal factor. 

3) Activity-Based cost Analysis Activity-Based cost Analysis is a new design idea of cost accounting system. The basic principle of ABC is that the product consumes the activity and the activity consumes the resources. It holds that enterprises transform resources into external products and services by carrying out various activities, so activity is the intermediary of cost accounting.

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