Study On Cost Control And Efficiency Evaluation Of Publication Logistics Distribution Center

The deployment of frequent, large-scale modern publication enterprises mostly have chain business model, for the publication and distribution with more varieties, updating fast, commodity circulation, we hope that the enterprises can maximize store shelves on the placing of a variety of goods , and satisfe the customer's request, not with excessive inventory, increasing inventory risk and inventory costs. In order to meet the requirements of customers and enterprises to ensure that the chain stores rapid circulation of goods, timely, efficient ,logisticssupport is essential, but because of the characteristics of publications and publishing industries on the logistics of the special requirements, plus in China now the third logistics enterprises generally have low level of service, against the publication of the logistics industry to provide professional services , the publication and distribution enterprises have to achieve more efficient operation of the store chain logistics requirements, many large enterprises have self-built logistics distribution of publications Center. Along with the rapid development of the logistics publications, corporate logistics for the input corresponding increase, in such circumstances, it is necessary for enterprises' publications distribution center operating cost accounting, at the same tim the distribution centere' cost of input and output is a performance evaluation to improve the operations of the distribution center .For controlling operating costs, they provide more efficient logistics support.This paper from publication,publishing,distribution of publications,logistics industry characteristics, and development trend of starting and foreign publications logistics distribution center on the cost and performance evaluation of the status quo, The logistics chain of publications under the publishing business model is importance for the issuance of enterprise, then introduced a large publications group (company A) cases. company A' establishment of the logistics distribution center is necessery for the company's business framework and enterprise development, introducing company A logistics company publications characteristics of the business, the key issue, process framework and details of the distribution center. On this premise, this paper on logistics distribution center for publications operating cost accounting, control and performance evaluation of the necessity for the use of distribution centers operating costs and cost accounting method used DEA model performance evaluation of the feasibility and basic principles. Learn from domestic,foreign enterprises on logistics cost accounting,performance evaluation of theoretical study and practical results constructed by ABC-DEA integrated model. The model for the operation principle and application of steps is to be addressed. Finally using ABC-DEA model, with Company A Publications Distribution Center 2006 12 months of operating cost data for the study and performance evaluation, through actual examples of models and methods be verified.