Research On Logistics Cost Management Of China Manufacturing Enterprises

Logistics plays an important role in the manufacturers' production process,its level of cost is directly related to the enterprise efficiency and the level of competitiveness.Now the logistics as the "the third profit source" is being attentioned increasingly by businesses and academic circles,how to strengthen and improve the cost management of logistics,enhance the level of cost control has become a urgent problem to China's manufacturing enterprises.By analyzing the Bright Electrical Machinery Plant current logistics management,the importance of strengthening the enterprise logistics management was pointed out and the existent problems were clear.Form the logistics cost accounting,cost budgeting,cost controlling and perfecting information system,the idiographic countermeasure to improve the pant's logistics management was put forward.First,according to the logistics process and systemic management of the plant,the idea of systemic controlling the logistics cost was brought forward.Based on cost budgeting,cost controlling and accounting analysis,the plantfs logistics cost wan holistic held.And the three aspects ware also stated.Therefore the keys and central linksof logistics cost management was mastered.Second,the shortage of traditional costing approach was pointed out.A logistics cost accounting method based on activity was put forward to change the cost distortion of traditional cost accounting mode and to provide scientific quantitative basis to plant's decision and strategic management.By the plant logistics cist accounting samples,the advantage and realistic significance of the logistics activity-based costing system was verified.Third,the logistics activity-based budget management was put forward based on traditional budgeting methods and conmbined with advantage of logistics activity-based budget.The process of making up a activity-based cost accouting form was stated in ditails and comprehensive budget management system's establishment was generalized based on logistics activity-based cost accounting management.Fourth,according to the plant's logistics intermediate links devision method and combined with the reality of goods shortage caused by arrival of goods in succession and the limited production ability,goods order,production and sales were linked.The optimal productivity under minimum logistics total cost,purchasing batch and salling batch were calculated.And cost controlling model of logistics system was established.The article hopes that through the systematic study of logistics cost management,while combined]fd with the characteristics of logistics activities and the basic principles of logistics cost control,it can establish a reasonable and effective cost control system what can be applied to the business activities of the actual logistics cost management.