Research On The Cost Control Of X Logistics Enterprises In The Post-epidemic Period

Before the COVID-19 pandemic,China’s social and economic take-off increased increasing demand for logistics and transportation industry.With the development of logistics and transportation,the rising transportation cost has become an important factor restricting the sustainable development of logistics enterprises.What is unreasonable is that the characteristics of repeated regional outbreaks of the epidemic in the post-epidemic period have led to the shutdown of all walks of life,which puts forward higher requirements for logistics enterprises.Therefore,to analyze the cost control points,the factors affecting the cost of logistics enterprises in the post-epidemic period,and the negative impact of the post-epidemic period are to take the effective measures to improve the core competitiveness of enterprises.This paper sorts out the system theory,cybernetics and information theory theory,analyzes and summarizes the practices of domestic and foreign scholars in cost control.Under the guarantee of cost control principle,with X logistics enterprises as the research object,according to the cost control status,analyzes the whole cost control environment of the logistics enterprise,using comparative analysis,sensitivity analysis studied the outbreak before and after the outbreak of the two period stage cost proportion,increase or decrease changes,find the cost control point of enterprise profits.The cost control problems are found in X logistics enterprises,such as: the original cost control system is too one-sided;the loopholes in transportation,handling and storage links;the original cost accounting method is relatively backward;the cost control system is not perfect.The main reason is that X logistics enterprises do not have professional logistics talents to formulate the cost system according to the characteristics of logistics enterprises,and establish a perfect cost control system.The traditional accounting method is not applicable to the development of modern logistics enterprises,and there is no reasonable planning for each business link.Finally,the cost control problem of X logistics enterprises is put forward from the perspective of local business links and the whole enterprise.For example,transport vehicle scheduling upgrade,vehicle cost control,fuel cost optimization,storage,loading and unloading measures;replace the traditional accounting method,improve the cost control system,strengthen budget management,introduce professional logistics talents,establish PDCA cycle monitoring system to ensure the effective operation of cost control measures.