Study On The Problems And Countermeasures Of Logistics Cost Control In Port Enterprises

Logistics management is an important aspect to ensure the survival and development of enterprises,and logistics cost control is the key to logistics management.How to reduce the logistics cost while improving the quality of service becomes an important subject facing logistics enterprises and enterprise logistics departments.Port as a bulk cargo distribution center,a large number of goods each year through the port to exchange.After nearly a few decades of development,China's many ports,with the world's largest ten container ports in the seven,for the national economic development and energy allocation played an important role.Due to various factors,the overall level of logistics cost control in China's port enterprises is not high,there is a huge optimization space.The research of this paper is aimed at the research on the logistics cost control and countermeasure of port enterprises.This paper first introduces the development of port enterprises and the concept of port logistics costs and characteristics,and then the cost of port enterprises to control the principles,procedures and processes are described.Then this paper points out that the accounting method is unscientific,the cost control management mechanism is not perfect and the high cost of some logistics links is the main problem in the logistics cost control of port enterprises.Then,this paper discusses the necessity and feasibility of using the activity-based costing method in the port enterprises.Combining the case of using the activity-based costing method for the cost control of the D-port company,the activity-based costing method can make up for the deficiency of the traditional cost accounting method.Accurate cost information,but also can point out the cost of the operation and the cost of the formation of the motivation to help the port enterprises clear cost control objectives and the whole process of cost control,operating cost method for port enterprises logistics cost control.In view of the fact that the port enterprises have not yet formed an effective management mechanism and the high cost of some logistics links,this paper puts forward that the logistics cost control mechanism and daily control should be improved on the basis of using the activity-based costing method.The research of this paper will help the port enterprises to consider the application of the activity cost method as the cost accounting method in the cost control work and improve their own cost control mechanism.