| With the popularity of Internet technology in the world,it has changed people’s living habits,changing the operation mode of all walks of life.The Internet is not limited by time and space to achieve global resource sharing,the maximum savings in transaction costs,improve effectiveness and other advantages,to meet the dual needs of the people on the speed and experience.The major business and the rapid development of e-commerce to promote the logistics market will usher in,promote the traditional logistics enterprises to survive and develop in the Internet era,we must adapt to the trend of the times,the use of Internet technology,the full implementation of information realize intelligent logistics,so the commercial operation mode "Internet + logistics" will be a new potential students.In September 2015 the State Council,Ministry of Commerce issued the "opinions" on the construction of intelligent logistics system,it points out the direction for the development of the logistics industry "Internet + ",also pointed out the wisdom of logistics distribution system is a foundation of Internet technology,the Internet of things,cloud computing,big data and other advanced information technology for modern comprehensive logistics support system,is the important support of the development of electronic commerce,and logistics industry development trend in the future."Injection Internet +" factor,makes the competition of logistics enterprises also changed from the previous price competition is now changing the traditional enterprise core value competition,so that enterprises have core values and new profit models.With the new "Internet+",the enterprise cost information distortion,resulting in the company due to the use of the traditional cost volume profit analysis method and model in the process of management,failure management decision,the distortion of profit forecast,cost control point deviation.The traditional cost volume profit analysis method and model has been unable to in the increasingly fierce competition in the market environment to meet the needs of the development of "Internet +logistics "enterprise,the new business model and profit model,the cost volume profit analysis methods and models provide useful and valuable information for business decision-making,profit forecast and cost control the new requirements.This paper on the platform of ZHD company as an example,the research and Analysis on the income and cost analysis of node scope,leads to "income and cost characteristics of"Internet plus logistics" enterprise,divided into the fixed and variable cost.According to the characteristics of profit model "Internet + logistics" enterprise,the traditional cost volume profit analysis theory of scale economy model based on the introduction of economics is analyzed,based on the cost volume profit analysis model for application of management decision,cost control and the establishment or predictors of expanded distribution center profit in distribution center how to solve,cost control,using what kind of investment policies,build or expanded distribution center,the business volume reached what level can be guaranteed,and that from the distribution center of anti risk ability,financial feasibility,and help companies target search and reduce costs and increase profits the way.This paper aims at the revelation of "Internet +logistics" enterprises according to the cost of the enterprise itself characteristics and profit characteristics,effective use of cost volume profit analysis method and model of enterprise management decision and profit forecast and cost control for effective management,so as to improve the overall level of financial management,give full play to the core status of financial management in enterprise development in. |