A study of low-cost activity control methodology for the automobile assembly line supply logistics

Logistic is the resource of the third profit. How to control logistics cost is the hot spot of enterprise management. ABC is the most promising method to cost accounting, but it is not applicable enough to cost control. The paper applies DEA to perfect ABC and establishes the low-cost activity control system . This system could help the automobile manufacturing enterprise control cost in the automobile assembly line supply logistics through controlling activities. This system develops advantages of both ABC and DEA, achieves the purpose of combining high efficiency with low cost.