Study On International Logistics Cost Management Of Bulk Commodities Of Honghai Group

With the advancement of "The Belt and Road" and West China Development strategies,the Guangxi Beibu Gulf Economic Rim,which is located at the intersection of ASEAN economic community,Southwest China,and South China,is enjoying great historic opportunities for development.The Beibu Gulf Economic Rim has enjoyed a significant increase of international business,which makes a great contribution to turn the Rim into a regional economic growth pole driven by international trade.Currently,international economic situation is anything but optimistic.Under this background,how to keep enhancing strength and deal with the increasingly fierce international competition,has become an important issue for enterprises.Logistics cost represents the "third profit source" for enterprises.An enterprise can improve its profit and competitiveness by enhancing its international logistics service level and reducing its international logistics cost.At present,Time Driven Activity Based Costing(TDABC)is a relatively advanced logistics cost management method which is enjoying growing recognition.It fits in well with Enterprise Resource Planning(ERP)system.Such a method truly reflects the actual cost of various logistics processes,and shows relatively high practicability.This paper,based on theories related to the supply chain cost management,has discussed the time-driven activity-based costing theory and has built accordingly the TD-ABC based logistics cost accounting model and the cost-accounting evaluation system.With analysis of the bulk commodity international logistics cost management development status as well as the problems,the paper has described applicability of TD-ABC staple commodity international logistics cost management and feasibility of TD-ABC's application in the bulk commodity international logistics field.In the empirical analysis,the plan has been made for the purpose of staple commodity international logistics cost management manner improvement,the general TD-ABC structuring steps in bulk commodity international logistics evaluation system have been described,the total resources consumption has been decomposed with the TD-ABC method,the resources consumption by the International Logistics Contract Matching Department,the Marine Shipping Department,the Ship Unloading Department,the Storage Yard Department and the Land Transport Department respectively has been analyzed through the activity cost driver volume and the activity cost driver rate,and the weak links in staple commodity international logistics cost control have been found with the analysis results.Finally,based on the empirical analysis results,the strategies to promote staple commodity international logistics cost management benefits,including improvement of the Marine Shipping Department's logistics operation mode,promotion of shipping captivity utilization rate,reasonable arrangement of ship unloading resources at ports,and reservation of production captivity for all departments' development,have been proposed.Oriented to improvement of bulk commodity international logistics cost management manners and by collecting and analyzing related literature,the managers and staff of group have been consulted about group 's logistics cost management status,data about different links of group's bulk commodity logistics have been collected,and the bulk commodity international logistics cost management mode has been built to provide a reference to group in promoting the international logistics benefits and the corporate competitiveness.