Abstract
It is becoming common that 3PL contract fee is decided by the % of product value, which passes thru the logistic-center, and profit control by the contractor is becoming difficult. This is a very much different from the traditional logistic cost factor. Also, this kind of simple and uniform contract fee, which covers all stages 3PL related business, causes a serious risk for the contractor.
Strictly speaking, they should make the contract based on Activity Based Costing (ABC), but they also need to have quick and easy assesment system which corresponds to the competition. So, this kind of changeable contract system needs to make their logistics business cost structure more flexible and various kinds of business improvement are requested.
