The Research On The Logistics Costs Management In Enterprises

Our Enterprises face drastic competition from enterprises of developed country which make logistics costs as the third profit resource. The logistics costs management theory as a tool of empowers enterprise's ability is researched deeply more and more. Our enterprises must strengthen our compete ability through logistics costs management.How to calculate logistics costs and make decision of logistics outsourcing and control logistics costs are not well elucidated because logistics costs management is adopted by enterprise recently.Enterprises need more logistics costs management instruction from micro aspect, because most research demonstrates it from macro aspect before. This paper want to expound logistics costs management theory that is suit to our enterprises from three aspects of calculation and decision and control after reviewed many lately literatures. This paper also wants to provide some instruction of theory and practice to make our logistics costs management more efficiently.Firstly, this paper give a definition of logistics costs and discuss the meaning of it.Secondly, we present two ways to calculate logistics costs. The one is traditional way, which is transformed by Japan currently way. The other is newly way which is apply Activity Based Costing to calculate logistics costs. Here we make a case to exemplify the advantage of Activity Based Costing.Thirdly, logistics outsourcing play a more and more important role in reducing logistics costs because modem costs management not only depend on control but also outsource. We argue that make logistics outsourcing decision must base on the strategy of enterprise.Finally, this paper discusses the relationship of logistics costs and services. We present two methods to control logistics costs.