Research On Logistic Cost Control Of Enterprise And Its Optimization Model

In this paper, the whole process of logistic cost control of enterprise is studiedsystematically. Firstly it introduces the definition, composing and forming mechanismof logistic cost, and describes and analyzes the character of the logistic cost withgraphs and functions. Then the costing system of logistic cost is studied, and on thebasis, the process of control is analyzed, including control in advance, at present andafterwards. Finally an optimization model of cost control in logistic system is putforward, and an example in manufacturing is taken to verify the theory that isdissertated in the paper.The theory of ABC (Activity-Based Costing) in modern cost accounting isapplied in logistic cost control, and set up a costing and budget system on the basis ofactivity;all the indices and their weight are confirmed by Fuzzy Classification, andthe evaluation method of logistic cost control based on Fuzzy SyntheticallyEvaluation is advanced;the optimization model that is set up in the paper is resolvedby means of Operation Research and mathematics, which made the paper contributeto research on the theory of logistic cost control.The purpose of the paper is to provide a logistic cost control system of strongmaneuverability for enterprises through the systematical research, and put it intopractice;in the last section of the paper, a case of an enterprise is given to explain theapplication of theory on logistic cost control that is expounded here. Accordingly itmade the paper have the practical significance to some extent.