Research On The Improvement Of Logistics Cost Controlling For Yi Jing Machinery Co,Ltd

In the market economy environment,competition is increasingly fierce among enterprises.Cost control plays a strategic role in every enterprise.However,due to the continuous improvement of management methods and models,the contribution to the profit has been very limited through reduce traditional costs,such as material costs and labor costs.Therefore,companies start to pay attention to the "the third profit source"--logistics,and they explore the potential of logistics management through the design of logistics process,the control of logistics cost and the improvement of logistics operation.Rationalizing logistic cost in enterprises is not only an important method to reduce cost and improve economic performance,but also a significant way to optimize enterprise's management systems and maintain competitiveness.This paper selected Yi Jing machinery company as the research object and studied the logistics cost control,according to the basis ideas of status description-present and analyze the problem-to solve the problem.Firstly,the paper analyzes the logistics cost management of this selected topic background and the meaning,introduces the current and foreign study on logistics cost control situation,and puts an emphasis on the logistics cost,the logistics cost control.By several times of field research in Yi Jing machinery company and studying financial model of logistics costs,theory of logistics system cost control and logistics cost control measures,this article analyzes Yi Jing machinery company's problems at three levels-overall level,management decision-making level,business operations level,financial processing level.Firstly awareness of logistics cost is lack in company and logistics cost benefit back serious.Secondly,transportation management has very low efficiency and warehouse costs remain high level.Third,the problems are unreasonable accounting of logistics cost in financial center and unreasonable logistic cost controlling because of the assessment method which is according to department.Finally,according to the realistic situation of the company,this article comes up with improvement solutions to control logistic cost in all aspects:first,raising awareness among management layer,motivating all workers to participate in the control of logistic cost;second,increasing the proportion of logistics outsourcing and using ABC classification for warehouse management;third,using ABC method in the accounting of logistic cost,building an appraisal mechanism of logistic control.