| The third party logistics enterprise has developed for a long time in our country.Since mid-1990 s the concept of it was introduced into China,a various kind of the third party logistics enterprise have being emerged as the times require. But so far, the establishment of the standardization of the third party logistics enterprise is still not perfect, such as the establishment of criterion system of cost accounting and control methods. It was because of no standardized cost accounting and control system which suit the development mode of third party logistics enterprise, that lead to a high cost of the enterprise in a long time. This kind of phenomenon influenced enhancing the competitiveness of the enterprises themselves, for a time the third party logistics enterprise developed to a bottleneck period. Since 2014 June, the Ministry of Commerce of our country issued a series of views that promote the standardization development of the third party logistics enterprise, and put forward the strategy that establishing a standardized, systematic, intelligent and integrated with high levels of modern logistics service system in 2020. It is a series of policy opinions that have brought new opportunities to develop the third party logistics enterprises. Although the national policy support the third party logistics enterprise in a variety of ways, but the third party logistics enterprise must be clearing their problems that existed in their development, such as high costing. It was a big problem that still needing to rise various aspects of attention, and we must be taking measures to regulate it from system and the method.Based on the study and analysis of the current situation of the cost control of third party logistics enterprise, we found that the cause of the high enterprise cost in a long time, in addition to the lack of standard system, another reason is the enterprise’s own lack of the consciousness to manage their cost in a strategic height. Now the third party logistics lack of the concept of a global system cost control, and do not pay attention to the analysis and optimization of the logistics operation. These problems lead to the unreasonable waste of enterprise resources, and restrict the further development of enterprises. In view of these costing situations of enterprise existence and the characteristics of the third party logistics enterprise cost, this paper expounds the application of constructing cost control system from the perspective of the logistics operation by analysis the advantage of combining the activity-based costing and the logistics cost management. In this paper, we take the activity-cost management theory and cost control theory as the theoretical foundation, and attempt to construct a comprehensive cost control model, And then through a relevant case to test the applicability and the effectiveness of the model. Finally, this paper makes an objective evaluation to this model.Cost accounting and control under operations perspective can provide more accurate cost information for the enterprise, at the same time help the enterprise to make the correct decision of the management. Through the analysis and improvement of operation can also continuous optimize the enterprise business process, enable enterprises to achieve their purpose which is continuing reduce the cost. But that’s not to say that the control system will be applicable to any logistics enterprise, the enterprises should consider the reality of their company, and then take some measures to apply it. And we should be aware of its limitations, while we understanding of its scientific and practical, only in this way can we grasp the direction of the further study, and then we can get a more scientific system that can better service the third party logistics enterprise’s cost control. |
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