Third-party Logistics Cost Management And Control Study

The modern logistic is been called "the third profit resources" after the labor force, the natural resource, but to guarantee the profit to be true, the first thing is to reduce the cost of logistics. To enterprises, the cost has already become the important strategic decision resources to support the market competition and maintain the customer relations .As the present and important part of modern logistics, it is most important to strengthen the cost management and control for TPL (Third Part Logistics) enterprises. On conforming the existing theory on the cost management and control in logistics, referring to the advanced cost control theory and the excellent managerial experience in advanced countries, unifying our country's popular industry characteristics and the actual situation in TPL enterprises on the two levels of the strategy and the activity, this thesis discussed on how to strengthen the cost management and control in TPL enterprises.First of all, this thesis analyzes its service content and its function from the status in the industrial supply chain for TPL enterprises, announced to public the necessity and the importance on the cost management and control in TPL enterprises. The thesis also introduced the cost management systems at home and abroad, especially the system used in Japan, and brought out some inspirations from the cost management in developed countries.For the second, seeing from the Development of industrial chain, this thesis make it clear about the factors of performance and the cost constitution in transport business, And introduced the principal way.Thirdly, to the problems of less experience on practice in cost management and control, the thesis offered some corresponding operating procedure and measures, such as the cost analysis and the control skill, the achievements management inspection, Activity-Based-Cost analysis, the HACCP analysis, and so on.Fourthly, based on the statement of cost management and control in TPL enterprises in China, the thesis figured out the problems and gaps, analyzed its origins, and pointed out some erroneous ideas in the process of cost management and control. On this, the thesis pointed out that the problems appeared not only on the ideas, but also on the operation skills, management background etc, so it suggested TPL...