Research On Logistics Cost Management Of A Manufacturing Enterprise

Nowadays enterprises are in a market which is led by customers. Facing the dramatic market competition of global economic integration, all enterprises are trying their best to reduce cost. After searching deeply in the first and the second profit sources, they begin to turn to research and exploring on the third profit source—logistics cost management.This article discussed about the system of corporation logistics cost management, taking integration of qualitative and quantitative method, and combining the status of a certain enterprise (enterprise B). The article talks about how to set up a reasonable system of logistics cost management, controlling the logistics cost of the supply chain enterprise effectively, ensuring costumer service level, etc.This article starts from concept of enterprise logistics, logistics cost, logistics cost management and activity-based costing, describing the theories of logistics cost iceberg theory, dark mainland theory,third profit fountainhead theory and soft three Yuan, etc. and features of logistics cost management of the benefit disobeys instead,multiplicator effect, description of partial control and whole control logistics cost management system in the enterprise logistics cost control. Make research on enterprise logistics cost management system from supply chain logistics cost management, value chain and logistics integration.The article introduces some analyses and check methods of logistics cost, performance management and enterprise culture and so on. Taking enterprise B as an example, emphasize on setting up logistics cost management system based on customer service level. Based on integration of qualitative and quantitative method, the article extend the discussion on establishing suitable organize structure alteration to enterprise B,logistics cost consciousness training, personnel training,control system perfectting,cost accounting example, work management, and inventory control.