Enterprise Logistics Cost Control

In a long time, China production enterprises have paid more attention to production than circulation, which caused enormous logistics cost. With competition increasingly ardent and the first and the second profit lessening gradually, logistics as "the last frontier of reducing cost" gradually arouses notice. How to decrease logistics cost and how to control it are important problems every enterprise manager faces.The thesis mostly studies the process of controlling logistics cost, which is researched by means of quantitative and qualitative analysis. In this article, firstly, the concept of logistics, the assortment of logistics cost and basic knowledge of logistics cost management are expatiated on, on these bases, which brings forward the frame work of reducing logistics cost. Enterprise as one of competitors in marketing economic which controls not only every logistics activity cost but also the total cost of it. The total cost of logistics reducing is the mostly overall guide line whether logistics cost management improves. Secondly reducing logistics cost relies on not only forecasting and decision-making, which is called "the beforehand control" but also the system of Activity-based Costing, which is called "the processing and afterwards control". Activity-base Costing and Activity Management as new and effective management measure which can conquer disadvantages of classic business accounting. By means of it, we could more effectively distribute and analyze logistics cost in order to deduce it. Finally, the author regard supply chain cost culture as the foundation of logistics cost management, which makes human, cost value, cost theories and cost system becoming a united body in the process of logistics cost management.