Research On The Logistics Cost Management Model In Clothing Enterprises Of Beijing

Enterprises face tremendous competitive pressures increasing and companies urgently need to reduce costs in order to obtain a competitive advantage with economic globalization and the rapid development of science and technology. Reduce logistics costs is the third profit source after increase sales and reduce production costs. And thus implementation of logistics cost management is the effective way to improve logistics efficiency, reduce logistics cost and maximize profits.This article find out the characteristics of their own in clothing enterprises of Beijing through investigating in textile enterprises in Beijing, Then find the right accounting method of logistics costing through comparing the full cost method, activity-based costing and target costing method and use an actual cases to illustrate the advantages of this method. Finally exproe out an effective methods from the status and problem on Logistics Cost Management. This research provide some help for determining the enterprise's logistics costs correctly, reducing costs and improving competitiveness in Clothing enterprises of Beijing. The writer look forward to provide guiding significance and practical significance on the improvement of enterprise logistics cost management.This article's characteristics is theoretical study combined with the characteristics of enterprises and ensure the applicability of logistics cost accounting and management. In this paper, analyzing and solving method is based on logistics cost management theory which as a guide, then exproe out and management methods of logistics cost according to the characteristics of Clothing enterprises in Beijing. This theoretical research and case studies combined to ensure that the reality of the feasibility of the logistics cost accounting. All of the data from the business activities and has strong credibility in this article. The entire research process is a cycle which use of theoretical, methodological research and physical inspection to complete the three steps. At last compete the process from practice to theory, theory to practice and repeated testing.