Research On Logistics Cost Calculation And Control Of Manufacturing Enterprises

With the constant development of economic globalization and increasingly fierce competition in the market, the key to establish the competitive advantage of manufacturing enterprises had from "the first profit source"-to increase profits through reducing materials consumption, and "the second profit source"-to lower the cost through raise productivity,turned to "the third profit source"-to establish efficient logistics system. Due to the big production batch and the low labor costs, China enterprises especially manufacture enterprises has certain competitive power in the international. But at the same time, because enterprises of our country always "lay stress on producing but make light of circulating" for so long, the logistics costs are too high, and also it has become the fatal disadvantage of enterprises of our country when compete with multinational companies. At present, in China the research on logistics activities is not perfect, the reveal of the logistics cost is not yet complete, and the phenomenon of logistics waste can't be controlled effectively. So the logistics cost control hasn't really stepped into the scientific management phase. Moreover, it has a major influence on the level of the modern enterprise management. Logistics cost management is through manufacturing enterprises production and business activities.It is the key link of whether the operation strategy target of the enterprises could be achieved.It is also the symbol of the comprehensive management level and the competitive capacity of the enterprises. Therefore, how to strengthen and improve the cost management of logistics, enhance the level of the logistics cost control has become a urgent problem to China manufacturing enterprises.Because of the characteristics of the logistics cost, the logistics cost control is a complicated and systematic project. The thesis puts much emphasis on the research of the logistics cost process control of manufacturing enterprises, which is researched by means of quantitative and qualitative analysis. After reviewing of the related literature at home and abroad, the article firstly puts forward the concepts of logistics and logistics cost, and analyzes the constitution of logistics cost. In this article, we also introduces the features of he logistics cost, such as systematicity, imperceptibility, the feature of benefit disobeys and multiplier effect. And then the article analyzes the status of logistics cost controlling in China manufacturing enterprises. Combined with the basic principles of activity based cost, the thesis has evaluated the application of activity based cost to logistics cost calculation of manufacturing enterprises. On the basis of the conclusion of activity based cost relating to its strengths and weaknesses, we attempt to add time and economic value added to the research on logistics cost of manufacturing enterprises. Furthermore, the thesis constructs the integration model of logistics cost calculation of manufacturing enterprises, called as "Time-Economic Value Added-Activity Based Costing". Through beforehand control, intermediate control and afterwards control of the logistics cost control of manufacturing enterprises to build the control system. The complete control system consists of budgeting-control standards, calculation-control basis, analysis-control means, performance evaluation-control security. The thesis highlights the intermediate control, which consists of supply logistics, production logistics, distribution logistics and reverse logistics. Finally, a case of YanCheng Boilers Manufacturing Co., LTD, empirical research is made in the logistics cost control performance evaluation of manufacturing enterprises by using the fuzzy comprehensive evaluation method, and verified the feasibility and practical application value of the performance evaluation.