A Study On The Cost Control Of Logistic In The Enterprise

The logistics development of China's enterprise under the intensively competitive market is a key issue. Specifically, in order to survive in the intensively competitive market, enterprises are required to establish a certain costs control objective and it is necessary and important to strengthen their costs management from the perspective of logistics management.The traditional costs management method isn't suitable for the costs management in a modern enterprise, for it will cause misleading decisions making. So in this paper several advanced cost control methods are introduced. Through comparing and analyzing the theoretical construction of these methods, ABC(Activity-based costing) is chose to put into effect in the modern enterprises.Based on the present condition of logistics sector in China and abroad , this paper explained the composition of enterprise's logistics cost and influence factor by recommending logistics, logistics cost and logistics cost management. And then ABC theory is emphasized in this paper, especially their theoretical principle and application method, including the fundamental theory of ABC, the application steps of ABC, and the specific use in the enterprise. From the case, it mainly shows that the cost reversion of ABC method is definite, which is also precise and reasonable for the production cost calculation.Meanwhile, this method is applicable to many enterprises.This paper includes five chapters. In the first chapter, our research topic is introduced. The second part introduces the basic concepts of cost and logistics, and also analyzes their interrelationship. The third chapter investigates the costs composition for enterprises as well as their characteristics. In the forth chapter advanced costs management theory is introduced, and in the next chapter a case study is also made on the advantages of ABC method.