Study On Logistics Cost Management And Application Of Enterprises

Logistics cost management is the core of enterprise's logistics management course, which plays the vital role in promoting the efficiency of logistics management and ascertaining the logistics service level. The self-supporting logistics cost of manufacturing enterprise has been studied as a target. The logistics costing and controlling theory and linkage model of logistics cost and logistics service have been thoroughly reasearched from the three layers that are basic theory, empirical analysis and theory application. Here are some research contents:On the basis of reviewing the logistics cost research literatures, some relating basic theory of logistics cost management has been explained. The economic essentials of cost and the meaning of cost management have been discriminated. By ascending the evolvement of logistics cost management, the interior mechanism of logistics cost management such as concepts, basic characters, existing problems and developing tendency has been systemically analyzed.The logistics system of enterprise has been analyzed from the angle of logistics structure, functions and sub-systems. On this basis, the definition, meanings, structures, calculating calibers and scopes of enterprise's logistics cost have been constructed scientically. Finally, the working elements that affecting the strcture of enterprise's logistics cost have been analyzed.The mission costing method and activety-based costing method has been combined with investigating the data origins of enterprise's logistics cost to construct a M-A model about logistics cost, which forms an integrated logistics costing system info. By surveying one manufacturing enterprise, a empirical analysis has been brought on this enterprise's logistics costing. At last, an satisfying calculating result has been gotten.The meanings and effects of enterprise's logistics cost controlling have been characterizated. The logistics controlling headstream has been ascended. At this base, the part and synthetical controlling paths of enterprise's logistics cost have been analyzed. A logistics cost controlling model has been constructed from theangle of system and mathetemics.The trade-off relation between logistics cost and logistics service has been systemically researched. At the same time, the cooperating mechanism and method have been brought forward introducing the meanings, extensions and relating elements of logistics service. So, some models such as optimical logistics service level, the game between logistics cost and service etc.Finally, the research works and results of this dissertation have been summed up and some innovations have been brought forward.