Based On Homework Cost Method Of RRS Company Logistics Cost Control Research

The development of society change rapidly, intensified competition among enterprises. How can it be in the market competition to survive and develop has become a major problem for every enterprise to be solved? At present, the leadership of enterprises has gradually realized the important role of logistics cost control of the enterprise, and has realized the logistics cost control directly affects the profitability of enterprises. Enterprises to improve the market competitiveness of the key points of the implementation of cost accounting are accurate and effective cost control.The article firstly analyzes the background and significance of this article, and introduces the related research situation at home and abroad logistics cost control, focuses on the logistics cost, logistics cost control and the cost of operation law theory;Secondly, based on the analysis of the current situation of RRS company logistics cost control on RRS related issues, pointed out that the company exists in logistics cost management and control, according to these problems, this paper pertinently applies ABC to logistics cost control of RRS company, and in two kinds of products of the company as an example this paper analyzed how to use activity based costing to effectively accounting of logistics cost, how to effectively control and so on in cost accounting foundation;Finally, the article compares them by activity-based costing out the logistics cost and the previous traditional accounting method of accounting out material cost, tries to use the ABC to RRS company’s logistics cost for better control of RRS company, find out the maximum link resources consumed in such as procurement, production and sales logistics operations, and carry out the key to control these operation nodes, puts forward cost control strategy.Paper first describes the selected topic background and significance of the logistics cost management are analyzed, and introduces the domestic and foreign research situation of logistics cost control, control of logistics cost, logistics cost and operation cost method for the theory related to emphasis on; Second, on the basis of analyzing the logistics cost control present situation of RRS company, points out that the company in some of the problems existing in logistics cost management and control, on this basis, the paper USES the homework cost method for the RRS company to control logistics cost, with two products of RRS company as an example, application of homework cost method on the logistics cost accounting, and the cost control of logistics cost accounting on the basis of method study, finally to homework cost method of accounting of logistics cost accounting and the traditional cost accounting method of logistics cost, compared to RRS company activity-based cost method is a better control the logistics cost, find out the company RRS resources consumed in the process of purchasing, production, sales, up to several logistics operation link, link as a key point to control these homework, put forward the strategies of the targeted control costs.In this paper, through the analysis of the current situation of logistics cost control of RRS Company, and grasp the current RRS company logistics cost control of some aspects of the problem, puts forward the RRS companies can use logistics Chen this control scheme, to reduce the total cost of logistics, improve enterprise profits. I hope this research can provide some beneficial enlightenment for similar enterprises to optimize logistics cost.