| In the contemporary society of constant development and innovation,the process of industrialization is further accelerated,and all large-scale industrial manufacturing industries are also seeking development amidst opportunities,hindering progress amidst obstacles.Large-scale industrial manufacturing industries usually need to purchase large quantities of raw materials during the manufacturing process,and form a large-scale production logistics system,and they need to obtain a competitive advantage with the lowest price and high-quality logistics when they are finally shipped to the client.The efficiency of the company’s internal logistics system is a key factor that affects the production and operation of the company.Therefore,the scientific,effective and rationalized layout and cost optimization of the logistics system are important factors for the development of the company.After a brief introduction to the logistics development process and basic theory,the thesis uses the activity-based costing method to effectively analyze the logistics cost status of KC company.The main logistics operations are divided into order processing,handling,warehousing,packaging,loading and unloading,transportation,information processing,etc.Through the comprehensive analysis,composition analysis and trend analysis of the overall cost of KC company logistics from 2016 to2019.And according to the activity-based costing method,the main problems of each operation center are analyzed.For example,the main problems in the handling link are repetitive handling routes,low handling automation,and slow abnormal response;the main problems in the storage link are unreasonable storage locations,poor inventory management,and low managerial education.Then,the corresponding optimized design is proposed for the problems of each link.For example,in the handling process,the path is optimized again to reduce repeated handling operations;the company gradually introduces automation equipment to improve the level of automation;establishes an abnormal response timeliness mechanism to improve efficiency.For the optimization of the warehousing link,the storage location of the side warehouses on each line needs to be adjusted;a quantitative and regular control alarm system is established to reduce inventory and increase turnover;the company regularly conducts education and training,provides an education platform for employees,and improves the overall educational level of management personnel And quality.The problem of logistics cost management optimization also exists in most manufacturing industries.The case study of KC company can provide a reference for other companies’ logistics optimization. |