Research On Logistics Cost Control Of M Furniture Enterprises

The furniture industry belongs to the traditional manufacturing industry and plays an important role in the national economy.However,due to the low barriers to entry in the furniture industry,overcapacity of furniture enterprises is serious and the market competition is fierce,which eventually leads to the gradual reduction of the profitability of the furniture industry.Affected by the new crown pneumonia in the past two years,the operating income and total profit of the furniture industry have continued to decline,and the number and loss of loss-making companies have continued to increase.In the face of fierce market competition and narrow profit margins,furniture companies must find weak links in cost control.At present,most furniture manufacturing enterprises still use traditional cost accounting methods,and there are still some problems in the accuracy of cost information accounting,and it is difficult to effectively evaluate the cost control effect.In particular,small and medium-sized furniture enterprises face the dual pressures of logistics costs and market competition without having technological advantages themselves.Therefore,it is necessary to strengthen the control of logistics costs for small and medium-sized furniture enterprises to effectively reduce logistics costs.This paper takes M furniture enterprises in the furniture industry in Huludao City as an example,uses the activity-based costing method to study the logistics cost control of furniture manufacturing enterprises,and applies the activity-based costing method to the whole process of logistics cost control,in order to control the logistics cost for many enterprises.Small and medium-sized furniture manufacturing enterprises bring value added.This paper first expounds the background and significance of the research,and sorts out the research status of relevant theories at home and abroad,which provides a reference for subsequent research;secondly,it analyzes the current situation and existing problems of logistics cost control in M furniture enterprises;In the empirical research part of the research,taking M furniture company as an example,the activity-based costing method is used to compare and analyze the logistics cost of batch products and customized products of M furniture company.The cost is controlled,and the analysis results are compared with the traditional cost control method,which shows the effectiveness of the activity-based costing method in the logistics cost control of furniture enterprises.It is hoped that through the research of this article,it can be a reference for small furniture enterprises in logistics cost control.