Research On Analysis And Control & Optimization Strategy Of Enterprise's Logistics Cost

With the increasing recognization that logistics cost saving benefits enterprises and community, the problem on logistics cost control has been widely concerned. Especially in the situation of much higher logistics cost in China than in European and American countries, how to control enterprise's logistics cost efficiently is extensively focused by scholars and entrepreneurs. Therefore, based on the study of formers, this dissertation discusses the formation mechanism, control and optimization strategies of enterprise's logistics cost from the systemic perspective. The main contents could be summarized as follows:Firstly, the dissertation elaborates the backgrounds and the significance of this study, and makes a definition of logistics cost, total logistics cost and logistics activity cost. At the same time, basic theories related with this research, such as theory and methods of logistics cost management, system dynamics and activity-based costing and so on, are analyzed and summarized. Secondly, combining with the systemic characteristics of logistics cost, based on the annlysis of horizontal and vertical formation mechanism of logistics cost, the formation mechanism of logistics cost based on logistics, management and information interfaces integration is proposed from systemic perspective. On the basis of the above analysis, the dissertation sums up that the logistics cost is made up of logistics operation cost, logistics management cost, logistics information cost within interfaces and inventory captial-occupied cost, inventory insurance cost, inventory risk cost, shortage cost between interfaces. The allocation structures of above costs are also analyzed. Thirdly, on the basis of the analysis of many problems faced in the application of traditional activity-based costing to logistics cost accounting, the dissertation discusses the implementation and advantages of time-driven activity-based costing applied to logistics cost accounting. According to logistics cost information from time-driven activity-based costing accounting and combining with numerical examples, a DEA model based on activity analysis is proposed to evaluate enterprise's logistics cost. Fourthly, confirming the system boundary and analyzing detailedly the influencing factors of logistics cost in logistics cost system based on complexity and dynamic interaction of logistics cost system, building the casual diagram of logistics cost and the system dynamics approach is used to construct the logistics cost control model. Through simulation of above model by use of Vensim software, some control strategies are also tested and analyzed. Fifthly, based on analyzing the necessity of applying activity-based costing to optimization of major logistics cost (inventory cost) and the optimization theory of inventory cost based on activity-based costing, two optimization models are developed respectively in situation of procurement-production & production-sale by use of optimization theory. Numerical examples are also griven to illustrate the effects of above two optimization models based on activity-based costing in the dissertation. Finally, the conclusion to the contents and the innovative achievements of the research is made, and the future scope, the purpose and the prospect of the further study is put forward.