Small And Medium-sized Enterprise Logistics Cost Control

Logistics cost management, as a new profit source of enterprise, is more andmore attended by enterprise’s managers and relevant scholars. Since logisticsintroduced to China as a new concept, in less than half a century, it has beendeveloped rapidly. At the mean time, the ideal of logistics cost control was filtered into people’s minds.The logistics cost management work in Chinese small and medium-sizedenterprises is not good enough, it exists many problems which need to be solved.The thesis studies the logistics cost control for small and medium-size enterprises.The first chapter is introduction part,it introduces the background and the currentstatus of logistics cost management at home and abroad, and states the significanceand methods of this article; The second chapter is theory basis of this article,indicates that the logistics cost management and control need theoretical support. Itintroduces the concepts,compositions and classifications of logistics cost, andclassifies methods of logistics cost control simply, enumerates several factors whichinfluence the logistics cost nowadays; The third chapter aims at logistics costmanagement in small and medium-sized enterprise and analyzes its current situationsystematically, the third chapter specifies the problems which exist in small andmedium-sized enterprise from different vision, and analyzes above-mentionedproblems at last; The forth chapter presents how to control logistics cost for smalland medium-sized enterprise based the method of Activity Based Costing (ABC).Inthis chapter, It briefly introduces the ABC at first, builds and analyzes model with it inlogistics cost control simply. In order to understand the application of ABC in logisticscost, it sets a example to make the ABC’s operation in logistics cost readable, analyzes the logistics cost control for small and medium-sized enterprise concerningABC which requiring enterprises to improve operations, analyze cost driver, optimizethe value chain; The fifth chapter presents safeguard mechanism which directedtowards loopholes in small and medium-sized enterprise logistics cost management,making sure ABC take effect in application of enterprise logistics cost control. Itincludes setting up logistics accounting system, strengthening the manager’sawareness about logistics cost management, training and introducing talents inlogistics management, using the third party logistics provider, constructing theinformation system, etc. The end part of the article sums up the management insmall and medium-sized enterprise logistics cost and emphasizes its importanceagain.