A Research On The Improvement Of HS Pharmaceutical Logistics Cost Management

Logistics cost management of China's enterprises are faced with the unclear logistics cost accounting and the control target,resulting in the logistics costs are still high,which is seriously affected business benefit and profit level of the enterprise.Until now,china has not formed and established a consistent logistics cost accounting and control system.As for the content and structure of logistics costs,there are even disputes in the theoretical circle,which seriously affects the development of logistics cost management in china's enterprises.According to the theory of “Third Profit Sources”,how to accurately calculate and efficiently control the logistics cost of enterprises is the guarantee for the realization of the third profit source.It is also the key for enterprises to improve their management capabilities and enhance their market competitiveness.Therefore,the logistics cost accounting and control is the core content of enterprise logistics management.HS pharmaceutical Limited by Share Ltd is a high and new technology private enterprise based on the production of Chinese patent medicine and chemical medicine.The logistics cost accounting and control did not form a system.The cost of logisti cs is only handled by the financial department in the existing financial accounting system,after a simple collection of personnel from the sales department.This paper firstly introduces the current situation of logistics cost management in HS pharmaceutical Limited by Share Ltd,and analyzes the main problems existing in HS pharmaceutical Limited by Share Ltd logistics cost accounting and control.Then according to the specific situation of the HS pharmaceutical Limited by Share Ltd,it is proposed to use the accounting method to calculate the logistics cost.According to the calculation results of the specific logistics cost,the necessary analysis of the cost of HS pharmaceutical logistics is carried out.Aiming at the problems existing in the logistics cost accounting management of HS pharmaceutical Limited by Share Ltd,we put forward some specific improvement measures and suggestions for establishing a dual track cost accounting system,strengthening cost control and improving cost management consciousness.The research in this paper has a good practical value for HS pharmaceutical to improve its logistics cost and improve the company's operating efficiency.The research in this paper has a good practical value for HS pharmaceutical to improve its logistics cost and improve the company's operating efficiency.