Research On The Confirming Warehouse Business Decision Of Logistics Enterprises Based On Combined Cost Analysis

Logistics finance is one of the important ways to gain the profits of logistics enterprises. The decision method of logistics financial business of logistics enterprises also has become a hot issue in theory and practice. Based on the characteristics of logistics financial business process and taking the confirming warehouse business as the object of problem, it put forward the decision method of the confirming warehouse business from the perspective of combined cost, which to provide an analytical framework for business decision making of logistics enterprises in logistics financial business.This paper defined the time cost, information cost and default cost of logistics enterprises in the confirming warehouse business and then provided the measurement model of three cost respectively based on the analysis of the confirming warehouse business process. Taking the combined cost consisting of three kinds of cost as the consideration factors of the confirming warehouse decision, it analyzed its impact on the profits of logistics enterprises. Then, it analyzed the impact of different repurchase on combined cost and profits of logistics enterprises by considering the effect of supplier’s repurchase strategy on the confirming warehouse business. Based on the analysis of the decision model, the dissertation has shown that the profit function of the logistics enterprises in the confirming warehouse business is a concave function about service charge, which will increase first and then decrease with the increasement of service charge and get its maximum when the first derivative of the profit function is equal to zero. Then the decision range and the optimal service charge can be got.Besides, supplier’s repurchase will have a significant impact on the default cost of logistics enterprises, and the higher the repurchase ratio, the lower the default cost, but the relationship of the profit and the service charge is no change. At last, it tested the practicality of the decision model of the confirming warehouse by some logistics enterprise’s examples.