A Study On The Integration Of Logistics Resources Of China’s Large-scale Manufacturing Enterprises

Based on the analysis of the development of China’s logistics industry status and development background, this dissertation studies the characteristics and trends of the large-scale manufacturing logistics enterprises, and explores the influence of manufacturing enterprise on the efficiency and effectiveness of business activities, as well as the major problems in the management. It has revealed that recourses integration of the manufacturing enterprises would be of great importance to the development, transformation and upgrading of the modern manufacturing enterprises.The transaction cost theory lays down the theoretical basis of this study. And it has been used to analyze the impact factors of logistics cost and the characteristics. In accordance with the content and purpose of this research, the third-party and the fourth-party logistics are discussed. It also systematically explores the way how the manufacturing enterprises choose logistics modes. It puts forward the criteria and methods for the enterprises to effectively select the logistics modes, fully use external logistics resources, optimize the internal resource configuration, and improve logistics efficiency.The logistics management of China’s large-scale manufacturing enterprises have been examined and summarized. From the perspectives of the enterpreises, the major problems as well as the internal causes have been identified and revealed in order to reduce the transaction costs and improve the operational efficiency, which is also the main line. Referring to some successful cases at home and abroad, this study has provided some guidance for the domestic large-scale manufacturing enterprises to improve logistics management. At the same time, common experience of these successful practices have been summed up. The direction and path of the logistics cost control have been pointed out.Closely related with the logistics cost control practice, the measurement and determination of logistics cost have been defined. Referring to the classification of the transaction costs, this paper has divided the logistics cost into two types. One is measurable cost and another one is unmeasurable cost. In the narrow sense of the concept of cost, This study has also explored the issues related to the reasonable measurement of logistics cost and analyzed the weak points when the traditional accounting methods are employed to measure the logistics resources integration, revealing the important role the activity-based costing method plays in the integration of logistics resources. The main factors affecting the cost of logistics have been analyzed. The process reengineering, organization structure integration, merger, strategic alliance, and outsourcing have been proposed to reduce the logistics cost of enterprises as well as the improvement of the cost accounting system and the use of external research power. This study has some implications for the manufacturing enterprises to reduce the logistics cost.