Research On Logistics Cost Optimization Of Small And Medium-sized Medicinal Processing Enterprises

The development of any industry requires the logistics industry.With the rapid development of the Chinese medicine processing industry,external competition is intensifying,and internal production costs are also high.Reducing the logistics cost of enterprises has become an important outlet for the Chinese herbal medicine processing industry.However,Chinese enterprises generally pay more attention to production but neglect circulation,which leads to high logistics costs.The data shows that the proportion of logistics costs to sales is 20%-40% in China and 9.5%-10% in developed countries.Social Logistics The ratio of cost to GDP is 18% in China and 8.5% in the US.Therefore,research on logistics cost optimization has certain practical significance and application value for controlling the management of the total logistics cost of small and medium-sized medicinal materials processing enterprises.This paper uses the activity-based costing method to study the logistics cost optimization,and finds out the problems of logistics cost,so that enterprises can find the key points of logistics cost optimization,reduce the cost of enterprises and enhance the profitability of enterprises.This paper adopts the research methods of literature review,empirical analysis,qualitative analysis and quantitative analysis.Through the combing of references,the concept of small and medium-sized medicinal materials processing enterprises,logistics and logistics costs is defined and the activity-based costing method is introduced.The conceptual system,basic theory and application steps analyze the feasibility and necessity of optimizing the logistics cost by using the activity-based costing method in small and medium-sized medicinal materials processing enterprises,pointing out the advantages of the activity-based costing method,and the traditional cost method and activity-based costing method.The advantages and disadvantages of the detailed description.In addition,the contents of the logistics links of Chinese herbal medicine processing enterprises are introduced in detail,including production logistics,product processing logistics and commodity sales logistics.The logistics costs included in the three logistics links are analyzed in detail,and the logistics cost of the pharmaceutical processing enterprises is proposed.There are problems.Through the introduction of A medicinal materials processing enterprise for empirical analysis,using the activity-based costing method to calculate each cost of the logistics link,to find out the problems in the logistics link,and put forward suggestions for optimizing the cost of logistics,including attaching importance to strengthening the training of logistics talents.Establish and improve the cost control system,strengthen the key points of logistics cost control,strengthen the research and development of Chinese herbal medicine logistics technology,actively use third-party logistics,and make full use of the modern logistics management information platform.Previous academic research used the activity-based costing method to study logistics costs.However,there are few studies on applying the activity-based costing method to the Chinese herbal medicine processing industry.The angle of this paper is different from previous research,and the activity-based costing method is applied to the medicinal materials processing enterprises..The second innovation is to calculate the logistics cost of the enterprise product by the activity-based costing method,and compare the activity-based costing method with the traditional cost-based accounting result,and point out the defects of the traditional activity-based costing method,and the activity-based costing method The result is more scientific.The calculation of the operating cost clearly shows the proportion of the operating costs in the total cost,which provides a basis for the enterprise to control the logistics cost.In addition,the paper describes in detail the steps of the application of the activity-based costing method,and through the practical application of the case,provides a corresponding reference and an example of the implementation of the activity-based costing method for the logistics cost optimization of the Chinese herbal medicine processing industry.There are many problems in using the activity-based costing method to study the logistics link cost,which makes the enterprise pay attention to the logistics cost,strengthen the optimization of the logistics cost of the enterprise,and finally improve the competitiveness of the enterprise and increase the profit of the enterprise.The angles and subjects selected in this paper are different from the usual research.Chinese herbal medicine processing enterprises have their own characteristics.According to the characteristics of Chinese herbal medicine processing enterprises and Chinese herbal medicines,the logistics cost is analyzed,and the cost of logistics links is studied by using the activity-based costing method.So that enterprises pay attention to logistics costs,strengthen the optimization of enterprise logistics costs,and finally improve the competitiveness of enterprises and increase the profits of enterprises.