Research On The Cost Management And Control Of TPLP

The third-party logistics providers (TPLP) get profit from the new value that essentially originates from the development of the modern logistic management science. It can be said that the new value comes from the reduction of the logistic cost, which is shared by TPLP and their clients. The cost reduction of the clients means the performance improvement of the logistic provider, which is a"win-win"run. Because the profit of TPLP relates with the control of the logistic cost directly, how to reduce logistic cost and increase the profit effectively is becoming the core issue that TPLP concern. Therefore, it is necessary to find new methods of logistic cost management and control using modern logistic cost management idea.This article firstly introduces the present situation of the domestic logistic industry, briefly reviews the logistics research history of the developed countries and presents the development of the domestic logistic theory and practice. The author predicts the development trend of the Third-party logistics based on the analysis of the characteristic, classification, function and present situation of the Third-party logistics. Subsequently the author explains the cost composition of TPLP, and elicits that ABC can be applied to TPLP primely. Then, the author expatiates on the concept and worthiness of ABC, produces new cost computing methods for TPLP, and discusses the cost control measure. In the end, the author gets the conclusion and puts forwards some suggestions of cost control and effect evaluation method.