A Study On Logistics Cost Analysis And Control Of Manufacturing Enterprises

Along with economic globalization, the manufacturing enterprises from concerns about the cost of production and marketing fields to the field of logistics. Total operating costs of manufacturing enterprises can be reduced by strengthenning logistics cost analysis and control, new profit sources of manufacturing enterprises can be increased, core competitiveness of manufacturing enterprises can be enhanced, supporting to the national economic growth and playing a leading role.Research status on logistics cost at home and abroad was summarized, the existing problems in logistics cost analysis and control of China was discussed. Through the related theoretical study of the enterprises logistics cost, the logistics cost classification,composition and characteristics of manufacturing enterprises was defined. Shandong Chenming Paper Group Co., Ltd. as an example, the changes of logistics cost in the financial impact of manufacturing enterprises were analyzed. According to the characteristics of the logistics cost, accounting forms of logistics cost were designed, accounting system of logistics cost was established; Combining traditional financial accounting accounts, accounting subjects of manufacturing enterprises were improved. Accounting process and methods of logistics cost were summed up for providing a basis for the discovery of the cost of logistics activities.Activity-based Costing has been used more and more in domestic and foreign enterprises, and have achieved good results, so it was introduced into logistics cost measurement of manufacturing enterprises. The logistics cost can be divided into four parts—supplies, production, sales and reverse—according to the manufacturing operations and organizational structure of manufacturing enterprises; the logistics operations and logistics resources of manufacturing enterprises were analyzed in detail, and the scope of logistics cost can be defined more scientific based on the manufacturing enterprises business processes. The three elements, consumption of resources, logistics operations and logistics activities itself will be linked together efficiently by the resources drivers and fixed activity drivers. The logistics cost summarized model and logistics cost allocation model can be established in order to achieve accuracy measurement in manufacturing enterprises.The whole process of logistic cost control of enterprise was studied systematically, all the indices and their weight were confirmed by Fuzzy-Classification, and the evaluation method of logistics cost control based on Fuzzy Synthetically Evaluation was advanced; a cost control optimization model of logistics was put forward. which was analyzed by means of operation research and mathematics.Through a questionnaire survey of 34 manufacturing enterprises in Fuzhou, a better understanding of manufacturing enterprises of China and the actual situation of logistics cost is gained. Inorder to validate the scientific and feasibility of the measurement and model presented, logistics cost were measured by the method and model that provided, according to the practical situation of a professional production of motor pumps in private-owned enterprises in Fuzhou. Though contrast analysis, the method and model were validated to be scientific in theory, and feasible in practice.