MASTER OF BUSINESS ADMINISTATION 832 Management Accounting Paper:
YTO Exhibit Company Logistic Business with
Daphne International Loge Limited
Instructor: Adam Olson
Scholar: James (Yuxi Bei)
Stand of Material
Expense Object and Cost Goal Discussion3
Price Pool Research... вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦.. вЂ¦вЂ¦вЂ¦вЂ¦.. 4 Cost Traceability AnalysisвЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦... 5 Price AllocationвЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦.. вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦... 6 Activity Cost AnalysisвЂ¦вЂ¦........................................................................................ 10 ConclusionвЂ¦... вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦.... 11 ReferenceвЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦вЂ¦. doze
YTO Express Company has been in logistic business since 2000. The top office is located in Shanghai, China. The company provides 80 thousands of employees plus the service protects more than one particular, 600 Chinese cities. Daphne International Coalition Limited is the largest females shoes manufacturer in China. The company recieve more than thirty five thousand employees and 5. 5 thousands of sales networks. The gross annual turnover have been reached more than 10 billion dollars dollars in 2011. I proved helpful as an YTO employee and participated in all logistic operations for Daphne Limited in 2008 summertime. YTO Exhibit Company was taking charge of most Daphne's online orders. Source demands may be separated into direct supplies, direct labors, and roundabout costs. Immediate resource includes fuel, packing material, waybillsвЂ¦ Direct labor includes drivers, packers, couriers, distributorsвЂ¦ Roundabout cost comes with transportation tools depreciation, business office equipments devaluation, and managing costsвЂ¦ Operating process describe as follows: Initial, YTO Organization offered us an online purchase list through Daphne internet site on the previous working day. Second, YTO directed two or three employees with custom made printed waybills to Daphne warehouse to grab shoes. Third, Daphne stockroom employees helped us with picking up items, packaging, and pasting waybill. Forth, all shoes were sent to YTO logistics distribution centre by truck, and were allocated for the midnight shipping. Fifth, verify all shipping and delivery status through waybills on the next morning hours. Calculate revenue from good shipping, and track problems for unsuccessful shipping. At last, deal with client feedbacks, and commence another doing work cycle. We offered delivery service, then created earnings.
Cost Object and Expense Purpose Conversation:
Delivery Price Pool
Data management Goal
Picking up Subject
Tracking and Calculating Subject
YTO Price Objectives
Total, YTO and Daphne program can be split up into information administration object, collecting object, the labels object, division object and tracking and calculating thing.
First of all, information management object achievement orders bills from Daphne corporate, in that case figure out what goods must be delivered to YTO distributing hub. The expenses order data were transmitted through internet. The company offered enough business office equipments and hired the project group to manage these kinds of data. The goal of cost is to verify the previous day's orders, and commence the whole logistic process. Secondly, picking up subject is to pick-up ordered shoes or boots from Daphne warehouse. The corporation assigned vehicles tools and enough employees to finish this technique. The purpose of value is to make sure the order costs codes were matched with goods that be loaded into the pick up truck. Third, the labels object should be to pack most shoes in YTO regular delivery plans, and pasted on customized waybills. This technique was finished by both YTO and Daphne staff, but Daphne employee incomes were not paid for into YTO cost. In addition , YTO offered all packaging materials and waybills that had been used for this procedure. The purpose of cost is to make the delivery process standardised, and easy in order to....
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