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Research On Manufacturing Logistics Cost Controllation-Basing On The Concept Of The Core Competitiveness

Posted on:2014-03-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2269330401482880Subject:Business management
Abstract/Summary:PDF Full Text Request
The core competence of enterprises which makes the enterprise different from others is but one of thecapabilities enterprises integrate the intangible resources. From the perspective of enterprises integratedlogistics process, ways and means of studying manufacturing logistics cost control which base on theconcept of core enterprises’ competence are aimed at reducing the enterprise logistics cost, enhancing theenterprise’s competitive ability. In order to establish their own information system of logistics control,enterprises can effectively integrate the operation which consumes the logistics resources and control thelogistics cost by practicing the principle law of ABC.The cost of logistics activities of SMEs is the major costs of an enterprise. Based on the characteristicsof logistics activities, Job analysis method, the logistics activities of each process consumes how much ofthe cost,is consistent with the characteristics of the logistics costs.And it will be easy to find out thespecific consumption of the resource-consuming operation,.Thereby companies can effectively control thelogistics costs. This article analyze the consumption of the manufacturing logistics costs from theperspective of the jobs,so as to identify the different types of jobs that consume resources,.Then we willfind a different type of operation to consume the resource cost differences,to provide a base for logisticscosts that can be controlled effectively.Classifying Logistics costs in the manufacturing sector based on the the principle of activity-basedcosting and reclassifying Logistics costs by the comparison of the different functions in the value chain,show it by structural diagram, To establish logistics cost control model from the source of logistics costcontrolling perspective,then use linear algebra and matrix methods to quantify the impact factors of thelogistics cost of enterprises. Then use the mathematical concept to control logistics cost effectively.
Keywords/Search Tags:Logistics costs, Controllation, Activity-Based Costing, Variance Analysis
PDF Full Text Request
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