Measuring And Controlling On Logistics Cost Of Manufacturing Factories

With the growing global economy, the changing economic environment, manufacturers focus on cost shift from the production areas of the circulation, resulting in the logistics. The purpose of the logistics industry is to reduce costs, improve efficiency, and therefore, cost management thinking more and more attention. Of logistics cost reduction, can reduce the total cost of the product, and then to become a business in the new economic environment and a source of profit, driven enterprises and the national economy.With the development of modern logistics industry, traditional cost management methods and ideas constantly exposed the drawbacks, an urgent need for new logistics cost management, change the status quo behind. Manufacturing enterprises as the core of the operating cost of logistics cost management, can effectively reduce costs, improve business efficiency and make cost management operations management has become the center, so that a more accurate calculation of the cost for enterprise management provide a strong basis for decision-making and support; the completion of each job and its resource consumption as the focus of cost management, greatly enhancing the enterprise's cost-conscious, fully aware of how when and where the cost of production, fully understand and distinguish the operation process The value-added and non value-added operations jobs, contribute to improving the design of logistics to effectively control the logistics costs, thereby enhancing the competitiveness of enterprises, so that the logistics cost of manufacturing enterprises in management and international practice.In this paper, costing companies in the manufacturing cost of logistics management application as the core, the first outlines the international situation on the logistics cost management; on logistics cost management problems and the significance of the analysis; in the application of activity-based costing the first introduces the basic theory of system operation cost, the feasibility of operating cost analysis, introduces the basic model of the logistics cost management, the last example to illustrate the effectiveness of activity-based costing; Finally, based on the theoretical basis for costing proposed an effective way to control logistics costs.