Research On Warehousing Cost Control Of S Logistics Co. Ltd.

With the status improvement of the logistics industry which is known as thethird profit source, more concern and attention from all social circles has beenfocused on third party logistics industry, and at the same time logistics cost also hasbeen treated as an important subject for the enterprise management and academicresearch. The application of ABC in third party logistics warehousing cost controlbased on the operating cost method and the warehouse operation process, storagesystem and storage cost management of S Logistics Limited company as an exampleof empirical are studied in this thesis. This thesis is aiming to solve the problem thathow to build a bridge to the international logistics enterprise through cost control.Finally through the analysis of applicability of Activity-Based Costing in the cost ofthe storage control of third party logistics company and S Logistics Limited storagecost present situation and problem, the storage cost control optimization scheme ofS Logistics Limited company are proposed.Firstly the research background, research significance, research status at homeand abroad, research methods and ideas are introduced, and the significance of thisresearch are preformed based on analyzing the importance of storage costmanagement of the third party logistics enterprises to explain, the related researchabout the cost management, activity-based costing application at home and abroad,and describes the ideas and chapters arrangement are also summarized in the thesis.Secondly the definition and measurement of relevant concepts andcharacteristics of third party logistics, warehousing cost meaning and significanceare made, the system concept, the basic principle of the ABC, accountingprocedures and the difference with the traditional cost accounting method aredescribed in a system way, all this laid the theoretical basis and method guidancefor the correlation analysis and empirical study.Once again, the third party logistics warehousing cost structure andcharacteristics are introduced, and the necessity and advantage of application ofactivity based costing in third party logistics are analysed. All this verify theapplicability and utility of the activity-based costing in the cost of storage control ofthird party logistics companies.Then, the nature and scope of the S logistics limited company are introduced,and the storage business processes and the cost control status of S logistics limited company are analysed, and then the problem warehouse logistics system of thecompany are found, and the improving direction of warehousing logistics system areproposed.Finally, based on the third party logistics cost accounting model built onactivity based costing, the feasible scheme of storage cost control and optimizationof S logistics limited company are proposed, with the help of the actual situation ofS Logistics Limited company and the operation flow of activity based cost method,the appropriate cost drivers are chosen account the warehousing costs of S LogisticsLimited company, and the calculation results and storage cost control effect wasanalyzed, at last the advices for the control of storage cost are improved.