Research On Logistics Cost Management Of China Manufacturing Enterprises

Logistics plays an important role in the manufacturers'production process, its level of cost is directly related to the enterprise efficiency and the level of competitiveness. Now the logistics as the "the third profit source" is being attentioned increasingly by businesses and academic circles, how to strengthen and improve the cost management of logistics, enhance the level of cost control has become a urgent problem to China's manufacturing enterprises.First of all, this article reviews the research at home and abroad of logistics cost management, and pointed out the problems and shortcomings of logistics cost management at present.Secondly, from the related theories of logistics cost management, it describes the composition of manufacturing enterprise logistics cost and contents of logistics cost management. It summarizes the status of logistics cost management in manufacturing enterprise,so that it can grasp research focus of this article.Thirdly, according to the meaning of logistics cost management, it combinations the system control theory and sub-chapter focusly describes three aspects of budget management, accounting management and cost control in manufacturer. On the basis of the analysis of traditional costing methods, it combins the advantages of Activity-Based Costing and pointes out the significance of using activity-based cost management. It proposes methods and process of activity-based costing accounting and budget, construction the target operating cost management system by combining target cost management and activity-based cost management. It established a logistics system cost control model by selecting bulk purchasing, economic order quantity and productivity as variables.Finally, it proposes specific recommendations on the problems in manufacturing enterprises by combining the methods of logistics cost management foregoing. It summaries the methods and measurest to strengthen and improve logistics cost management of manufacturing enterprises in china by analysis of the status .The article hopes that through the systematic study of logistics cost management, while combing with the characteristics of logistics activities and the basic principles of logistics cost control, it can establish a reasonable and effective cost control system what can be applied to the business activities of the actual logistics cost management.