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Research On Cold Chain Logistics Cost Control Of S Company

Posted on:2021-04-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y P LiFull Text:PDF
GTID:2439330602980491Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of national economic level and the change of national consumption concept,people's way of life has undergone tremendous changes.There is a growing demand for fresh foods at low temperatures,such as fresh fruits and vegetables,frozen aquatic products,meat and dairy products.As a strategic and fundamental industry supporting the national economy,logistics industry has made outstanding achievements in recent years driven by urbanization and consumption upgrading.In particular,cold-chain logistics has developed rapidly and become a representative industry for consumption upgrading,attracting much attention.Under such a new background,logistics enterprises must strictly control the cost if they want to remain invincible in the brutal competition and even seek for new profit growth points.If the cost of the enterprise increases,it will reduce the benefit of the enterprise,even loss,thus seriously affecting the long-term development of the enterprise.Strengthening the cost control of logistics enterprises,reducing the cost of logistics enterprises and improving the economic benefits of enterprises have become the core of the logistics industry competition in the new stage,which is of great practical and long-term significance to the society and enterprises themselves.Based on S company as a case,a lot of literatures and company information,combined with the latest theory,based on basic theory of cold chain logistics cost,analyze the company S cold chain logistics cost control present situation,to explore the problems existing in the company S cost control and its reasons,put forward about the company S cold chain logistics cost control scheme design,introduced the concept of homework cost method,in the company S based on homework cost control system,and establish a cost risk early warning mechanism,analysis summed up the effective control of cold chain logistics cost measures,striving to homework cost method throughout the whole process of cost control,At the same time,the guarantee measures are put forward to ensure the smooth implementation of the scheme.Finally,the case study is summarized and prospected in the hope that similar logistics enterprises have certain reference significance.
Keywords/Search Tags:Cold-chain logistics, Cost control, Activity-based costing
PDF Full Text Request
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