Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

JOURNAL OF BEIJING UNIVERSITY OF POSTS AND TELECOM ›› 2016, Vol. 18 ›› Issue (5): 54-60.

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Logistics Cost Accounting Method of Mobile Distribution Industry and Case Study

  

  1. School of Economics and Management, Beijing University of Posts and Telecommunications,
    Beijing 100876, China
  • Received:2016-07-20 Online:2016-10-31

Abstract:

Mobile distributors whose productions are distributed by the third party logistics provider always need
to estimate the cost of the provider. The logistics cost of the third party logistics of mobile phone for mobile
distributors is constructed based on logistics functions and payment modality and the features of mobile phone
logistics. The computing formula of each exercise’s cost is summarized and further the total logistics cost model
based on the formulas is set up according to the investigation. Then the model is applied to a mobile phone
distributor. The logistics cost in operation process of the mobile phone distributor is calculated. Finally, the
calculation results and application context of the model are analyzed. This paper proposed reference for logistics
cost calculation in mobile distributor.

Key words: logistics cost accounting, third party logistics of mobile phone, mobile distribution industry

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