Research On Performance Management Improvement Of Circulation Enterprises Based On Logistics Cost

Compared with those in developed countries, circulation enterprises in our country are ordinarily smaller sized, lower managed, with lagging overall competitive power seriously restricting our country's rapid improvement of the running rate, quality, and benefit in national economy. Meanwhile, the speeding process of world-wide economic integration brings about the increasing pressure of competition both in and out of the country, making how to improve the management and competitive power a more and more striking focus of scholars governments and enterprises with each passing day. Meanwhile the key actions to improve the competitiveness of circulation enterprises is increase the management level of logistics costs, in turn this requires accurate cost data, which is the exact cost of logistics management to carry out the prerequisite and basis; on the other hand, due to logistics cost of circulation companies in the importance of cost, logistics cost circulation enterprise must be combined with the corporate strategy into the overall enterprise performance management system were to go.For a long time, Activity Based Costs method has dominated the logistics cost calculation for both scholars home and abroad and circulation enterprises. But as time continued, time resources costing can not effectively be measured, and equity equity capital and loan capital, the loss of the opportunity cost of such defects are gradually exposed, time, cost and opportunity cost of capital for companies to fundamentally improve the logistics costs significance of strategic decisions to ensure cost of logistics enterprises and scientific significance. Further, the current study, respectively logistics cost management for enterprise and corporate performance management, this paper attempts to combine the two, for consideration and to improve the performance of cirlulation companies cost effective ways and means, has important theoretical and practical significance.This study analyzes the flow of logistics cost and performance management theories, and research status for circulation companies raised the cost of building the logistics performance management based on optimization of the direction of future research, and identified the following research questions:Firstly, circulation Enterprises efficient flow of business logistics costs accounted for? Distribution logistics cost the company its own particularity and reasonable way to choose an accurate accounting to the flow of enterprise performance management and resource allocation to provide accurate, scientific accounting information; Secondly the circulation companies how to build a performance evaluation based on logistics costs system. Performance evaluation of the flow of the existing studies focus on individual enterprises or employees of the operating results of the examination, evaluation and feedback on business performance to achieve the sufficient attention to the logistics costs of inputs, so effectively outlined the logistics costs based on the internal performance management mechanism for performance management of innovation is important. Thirdly, circulation enterprises to cost-based performance management, logistics management optimization. Circulation enterprises is the key logistics performance management and business performance through cost of logistics input-output system analysis and studies exploring the flow of the effectiveness of internal management, and timely management optimization strategies and solutions, and this is the ultimate end result of this study and the end result.In this study, combined with the characteristics of logistics costs circulation companies, as well as the basic principles of costing, enterprise applications on the flow of logistics cost operating cost method was evaluated, at the conclusion of its strengths and weaknesses based on the attempt to time cost of equity capital and opportunity cost of loan capital to flow into the logistics cost of the studies were constructed based on "Time-Economic Value Added-Activity Based Cost" Integrated Logistics Cost Model. In this research, this study combined circulation of the future development of enterprise performance management, exploring the nature of the circulation companies to build cost-based performance; evaluation system, logistics and technology to further integrate the characteristics of DEA to construct the flow of business logistics costs based on performance management optimization model, so as to optimize distribution logistics cost management strategies provide the basis and ideas. Finally, the combination of a province of the actual situation in the tobacco company, will be built in this study the theory model is applied to the company's logistics cost management of the actual process, the research on the one hand, verify the validity of the model, on the other hand, it To improve the theory model provides a guideline and reference.Some province tobacco companies for research related to applications are further evidence of this research has important practical value, so cirlulation companies operating in the application of cost accounting in business logistics costs, time and economic value should be incorporated into the process of operating cost method to be more accurate, and complete accounting of enterprise logistics costs, and more conducive to strategic decision-making and scientific enterprise. Further, the flow of logistics cost as a business should be an important basis for performance management, and build performance-based logistics cost evaluation and performance management system in order to more effectively improve the strategic significance of logistics cost management. Lastly, the circulation companies can apply the data envelopment techniques for performance management based on cost of logistics optimization strategy, so as to improve the logistics management to provide more targeted initiatives.