The Research Of Enterprise Logistics Cost Management

Nowadays, the trend of economic globalization and market integration strengthens increasingly, enterprises face market of constantly changing and fierce competition, in addition, customer needs are more diversified and characteristic, and consumption level raises a lot, all these make it very difficult that the logistics mode of traditional and mechanical purchase and produce adapts the demand of the market. Enterprises must hold true needs of the market quickly, shorten the product development period, purchase and supply period, manufacture period, circulation and distribution period to decrease the total cost of the whole process. It is really necessary to improve enterprises' existence and competition abilities by taking these measures. Under the traditional cost management mode, enterprises usually acquire anticipant profits by using these decreasing cost methods. Namely, lower unit fixed cost of products by increasing yield, and lower production cost by adopting cheap labor forces and original materials. However, along with enterprises' competition more and more vigorous, it has been proved void to form the scale economy purely by increasing the yield but taking no account of what degree the market accepting the products, what strategy the rival companies taking. It is more difficult to decline the cost by improving product designs and controlling waste in produce process too. Therefore, people are aware that in order to keep the existence and competition abilities, enterprises must look for new profit sources.Fast development of modern information technologies makes it possible to lower enterprise logistics cost significantly. Many enterprises have already recognized the profits potential of logistics and its function in the operation management gradually, and the logistics is called "the third profits source" by them. The logistics cost management is very important for enterprises to lower enterprise cost, to improve the competition abilities of enterprise and products.From 1997 up to now, the concept of logistics caused the value of local, industry field and the academe gradually, the research about logistics and enterprises' development influencing macro economy came forth, however treatise of the enterprise logistics cost research is few. Therefore, it is necessary to carry on enterprise logistics cost management study.The article aim to put forward some logistics cost management methods basing on enterprises' true conditions. In order to achieve this target, the article analyze the existing conditions and methods of traditional logistics cost management.Chapter 1 discusses the definition, classification, constitution and characteristic of the enterprise logistics and logistics cost. Chapter 2 analyzes the problem of enterprise logistics cost management facing under the traditional cost management system, and puts forward homologous conceives to improve it, elaborates the way to apply the Activity-Based Costing in the logistics cost calculation. Chapter 3 discusses how to manage supply logistics cost, produce logistics cost and sales logistics cost, to apply the supply chain management method to the logistics cost management. This part mainly elaborates the influence factors when choosing the suppliers in supply logistics, the problems of traditional purchase and the concrete strategy on purchase just in time, the use of group techniques and GIS in produce logistics, and sales logistics cost control strategy, and the period control of stocks' break-even point and turnover. In addition, this part discusses how to use the information techniques and management methods, such as EDL QR> ECR etc. to the logistics cost management under the supply chain management condition. The last part of this article describes the prospect of enterprise logistics cost management and its trend of development.