The Study Of Logistics Cost Analysis And Control About M Company

It is surveyed that the percentage of the logistics spend in the production cost is30%-40%in China. The effective logistics management can greatly save the logisticscost, and the proportion can reach15%-30%, this will be the key to enterprise profit,but most of the production enterprise do not have a perfect reasonable system tocontrol logistic cost.M company is a production enterprise, the logistics cost and other activities areall controlled by the financial department management, and there is no separatecontrol for logistics cost.Therefore this paper started from the present situation and the main problem ofM, we use Activity-Based Costing to calculate the logistics cost accurately. And then,according to M company, there are production transportation cost, inventory cost, thehidden costs and the existing problems. We put forward the suitable control methodfor processing cost, transportation cost, inventory cost, loader storage costs,thehidden costs and other costs of M company. Expect to improving the logistics cost ofM company, and improving the comprehensive competitive power.