Research On Logistics Cost Calculating And Controlling Of Enterprises In China

With the vigorous development of logistics, more and more enterprises realize the importance of logistics as "the third source of profit". Enterprises of our country always "lay stress on producing but make light of circulating", therefore the logistics cost is high, but this also proves at the same time that the space in which the enterprises of our country reduce the cost of logistics is enormous. It is an important subject that enterprises face how to be clear to obtain the concrete data of enterprise's logistics cost, how to control the cost of logistics and how to offer the service as good as possible by the input as small as possible.This paper reviewed the current enterprise's logistics cost, logistics cost calculating methods and logistics cost controlling methods, and pointed out the importance of set up the China's logistics cost calculating and controlling system which is suitable for the China's actual conditions. In order to calculate and control the logistics cost, the thesis analyzes the content of enterprises' logistics cost on the basis of recommending enterprises' logistics features and classification. The thesis introduces the Activity Based Costing which used more mature overseas and the method used in national standard 20523-2006 GB/T-《The Composition and Calculating of Enterprise's logistics cost》to calculate logistics cost. The method used in national standard is an improved accounting method, which is suitable for China's actual situation of the logistics costs accounting method. However, this method has some deficiencies, the thesis makes some improvements. And an actual case is used to calculate logistics cost specifically.After obtaining enterprise's logistics cost data, the key is the application of such information to control the logistics cost purposefully, in order to reduce the enterprise's logistics cost or raise the service level of the logistics. The Activity Based Costing is a method which gets profound in the operation aspect, and it can control the enterprise's logistics cost effectively. However, because enterprise's logistics system is complex and each logistics operating is related, enterprises often spend a large amount of time while analyzing the logistics operating. So this thesis proposes to use the DEA model which is based on the improved accounting method to control the logistics cost innovatively. This method can simplify the process of analysis of the logistics operations, and can provide the message of the relatively low efficiency of logistics operations, and can also offer the direction of improvement of logistics operations. So we can control the logistics cost effectively and improve the logistics operations.