Optimizing To Guanghua Company's Logistics Cost Management

With the commerce globalization and the coming of information economy age , the competition between the enterprises becoming more and more fiece. Introduce will it be the eighties the 20^th century from Japan logistics since the concept, logistics service cost management idea is pay attention to by enterprises of our country gradually, the logistics cost is considered as "the third profit source"of enterprises. This logistics cost management theory as a tool of empower enterprise's adility is researched deeply more and more. Our enterprises must strengthen our compete ability through logistics cost management. But under the environment of new logitics, the traditional cost accounting method has already appeared insufficiently. Particularly, from the aspect of cost management, it becomes more important to know the actual logistics cost, to calculate logistics cost exactly, to control and reduce logistics cost.This article make an example by studying the logistics cost management of Guanghua company ,on the basis of introducing the Activity Based Costing and considering Guanghua company's problems, this article give some methods to optimize , including reengineering the chain of activities, rationalizing resources,optimizing the activities.The objective of this research is to better control and reduce the logistics cost. It is very important economic and realistic meaning by cost to manage and improve the enterprises' logistics.At Iast,This article to ABC at carry out the problem in the process,carry on the summary, and for many actual management problem,put forward many beneficial views. The article of important meaning lie in,it summarized the problems and solutions in ABC application. It could be used for reference when enterprise launches on an ABC project.