Research On Logistic Cost Control Of Enterprises

Logistics Management is a hot issue currently in the realms of business as well as academy. And in it the effective management and controlling of logistics cost are fundamental and crucial. For its important function logistics is well-known as "the third party head-spring". Therefore, it's an essential subject for the departments and enterprises of logistics to control the logistics cost and provide as excellent services as possible with a possibly lowest cost. An important step to promote the economic development of our country is to find the theoretical reasons for the ever-lasting high logistics cost and reasonably distribute resources so as lower the logistics cost.In this thesis, the relevant documents of the research into logistics cost are reviewed; the status of the research into logistic cost both at home and abroad as well as the concept of the controlling of logistics cost are introduced; the structure, classification and characteristics of the logistics cost are analyzed; the content and objectives of the logistics cost control are definitude; the problems that lie in the management of logistics cost in our country's enterprises are analyzed; also the management framework and operation steps of Working-based costing and Activity-based costing are introduced, and the two methods are compared in order to explore the choosing criteria of the logistics cost control in China; finally, empirical studies show that Activity-based costing has significant effect in the controlling and management of the logistics cost.Through the studies, the following conclusions are reached:(l) In China's logistics cost control and management there currently exist a great many problems, which are mostly embodied in the fact that the structure of the department in charge of the logistics industry is not unified and the coordination is difficult, and that the cost accounting of logistic enterprises are nonstandard and the information of cost is distorted. To solve these problems, the guidance of macro-policy is needed. Besides, the reasonable accounting method of logistics cost needs to be applied. (2) The adaptability and advantage of Activity-based costing in logistics cost are analyzed and a conclusion is reached that Activity-based costing is a suitable method for logistics cost control. (3) The Activity-based costing is brought in the logistics cost controlling system, in which Activity-based costing can be applied for accurate cost accounting and data collection in logistics cost accounting, and it can also be used to carry out the analysis of operation and value chain in logistics cost analysis.