Research On Logistics Cost Management Of Self-support Logistics Enterprises Based On The Strategy

Along with the development of the economy and the improvement of livingstandards,purchasing activities of the residents have become increasingly frequent.The requirements of the shopping’s convenience and the real-time and standard ofdistribution are also getting higher and higher.The real-time standard logisticsdistribution and a convenient way to shop are gradually become important factorsinfluencing the success of enterprise in New Era.The importance of logistics servicesfor enterprise development has become increasingly prominent.However, disagreeswith this is the status of logistics cost management in enterprise management is stilllow. In new era, logistics cost management should be combined with the enterprisestrategy,strengthen strategic management and strategic guidance for businessoperation,do value chain analysis, determine the logistics business position in theenterprise. Then conduct logistic management and cost management by Theintegration method of target costing and activity-based costing.The research object of this paper is the self-support logistics enterprises innon-logistics enterprises.Based on the previous achievement, it adopts to normativeresearch method to construct a new model,which is the strategic logistics costmanagement under the current situation of logistics development, by analysisingpresent circumstances of the type of enterprises. In this thesis, there are boththeoretical framework and model operation.In the section of theoretical analysis, itestablishes strategic logistics cost management,including the related concepts、theobjectives and characteristics、departments、management tools、methods andprocesses.The model consists of six parts.Firstly, do strategy analysis and positionlogistics business.In order to support the implementation of the strategy, logisticsdepartment should be actively involved in the formulation of business strategy andeffect the development process earlier and more thoroughly. It should position itselfclearly, based on in-depth understanding of the strategy. It needs to realize thatlogistics is not an auxiliary tool for production and marketing departments, but asupport tool for strategy. Secondly, determine the logistics target cost.To come outcost coarsely is not conducive to the development of logistics business.Therefore, itshould formulate reasonable cost target as guidelines of the cost optimization. Thirdly,compose the target cost and distribute to specific activities.Fourthly, work onlogistics activities. It should aim to the target cost and pursuit for the enterprisestrategy in the process. Fifthly,collect and analyze the data on logistic activity cost.Concrete activities are the objects to activity accounting,as the objects to target costand cost optimization.So it improves the accuracy and efficiency of the costmanagement. Sixthly, carry on the balance performance evaluation of Logistics. Theevaluation department will assess performance of logistics activities and business bythe overall consideration of operation results.Finally,propose an overall optimizationscheme of logistics business,based on Considering the operation optimization andperformance evaluation results.Ultimately,the paper points out that only with the corresponding securitymeasures, logistics cost management from a strategic perspective would achieve thedesired effect. Logistics cost management based on strategy has a lot of advantageswith respect to the traditional.It has the characteristics of a full range of focus, controlof the whole process, all factors optimization.It can help the enterprise logisticsdepartment organize the logistics business,improve business performance, effectivelysupport the enterprise strategy’s implementation, optimize the logistics service effect.