| With the development of economic globalization,competition between enterprises become more and more serious,so,it couldn’t provide more profit only by traditional management module.Now,logistic management has been publicly the “third profit source” to promote profit after the "first profit source" and "second profit source".Although,many experts are exploring theory study and management method s of logistic costs,but enterprises’ awareness still stays in phase of traditional limited logistics and awareless of logistics management and cost.They don’t apply the management of logistics cost to practical use,and sense that management of logistics cost are related to the benefit improvement and important to increase market competency.Companies operation activities contain many logistics link,and every link affect the improvement of operation efficiency and determine the cost,so,enterprises should plan logistics management activities in the view of entire value chain.Under the current background,combined with the actual situation of DW enterprises,the theory of value chain theory,logistics cost theory and activity cost theory are studied,which lays the theoretical foundation for the analysis of DW logistics cost.And through the introduction of DW enterprise value chain and logistics process This paper introduces the present situation of logistics process under DW enterprise value chain,and points out that DW enterprises have weak knowledge of logistics cost management,lack of global understanding of value chain analysis,imperfect logistics cost accounting system and high cost of logistics management problems.In order to calculate the logistics cost of DW enterprise,the logistics cost method belonging to the activity cost method is constructed,and accounting the logistics cost of the enterprise in the order processing,purchase,storage,loading and unloading,transportation,quality inspection and packaging.It is proved that the cost-of-operation method is more reasonable than the traditional cost method.The logistics cost distribution and utilization rate show the current situation of the logistics management in the past three years.Through the comprehensive analysis of the logistics cost,the value-added links and non-value-added links of the DW enterprise value chain are classified.Finally,this paper puts forward some measures to establish the logistics center,reconstruct the value chain,optimize the value-added operation,reduce the non-value-added operation,rationally allocate the resources and improve the resource utilization rate,and ensure the smooth implementation of the accounting model of the activity-based costing method.Asking for DW enterprises to strengthen the awareness of logistics costs,the construction of information technology,improve the logistics accounting system and establish logistics cost integrated control system and regard the four aspects as the protection mechanism.This article provides the way of thinking and program measures,not only for the DW furniture enterprises but also for more manufacturing enterprises to reduce logistics costs to provide a new method. |
