This article carried on the analysis and the research taked the Ningbo Mito enterprise's logistics operations as the example. It elaborated the logistics concept and the basic idea of the supply chain management, analyzes the content of logistics cost research, and established the boundary of logistics cost research. By using the theory of cost accountant and the accounting theory, it established the logistics cost accounting system. It used the cost of operation calculation method, assigned the logistics cost to each work in accurately, had provided the calculation basis for the logistics cost active control.This article had analyzed the control strategy of transportation cost, the warehousing cost y with emphasis. In the research of transportation cost control strategy, it elaborated emphatically the choosing of transport mode,the optimization of transportation system and transportation line, the choosing of logistics management way as well as some related contents. In the research of warehousing cost control strategy, it analyzed the control strategy of the stock-cost rate emphatically. This article had also elaborated control strategy of other logistics cost, such as packing cost, information cost, customer service cost and so on .In the last part of this article, it is a thorough research of trade-off principle in the logistics cost process, it proposed the logistics cost curls upwards the related strategy which the board keeps in balance; It elaborated how to achieve the supply chain goal, how to keep the logistics cost be balanced and how to reduce the total logistics cost to the lowest.Through to this topic research, has mainly yielded below the result:First,had established the logistics cost accounting system. This article embarked from the logistics cost content, had set down the logistics cost accounting basic principle, had planned the logistics cost accounting account, and had been clear about logistics cost accounting subject at all levels . It enabled the enterprise to use accountant who these accountants the subject carries on the logistics cost service to process, turned the logistics cost accounting into reality. This article had further discussed logistics cost's gathering together and gathers together after to share , in by the product in the foundation which shares for the object, also drew out the method how to share and taked the work as the object---The cost of operation law, this article elaborated the cost of operation utilizes in the logistics cost accounting detailed step, and in this foundation, calculated the logistics cost in the domestic first time taken to deliver actuation cost of operation law, which was not only caused the logistics cost the calculation to become simpler, but also caused the logistics cost the control to concentrate the smaller work unit to become the reality. This article has established the logistics cost report form in the logistics cost accounting foundation, has provided the clear logistics cost data material for the decision making strata.Second, had established take has supplied the chain management as the foundation enterprise logistics cost control system. This article multianalysis enterprise logistics cost constitution and enterprise logistics cost characteristic. Elaborated various logistics link produces logistics cost control related strategy. Elaborated the transportation cost, the warehousing cost, the transporting loading and unloading cost, the packing cost, the circulation processing cost, the logistics customer service cost, the logistics information cost related content and various logistics cost control strategy specifically. And the overall evaluation various logistics cost control coordination question, maximum limit eliminated the negative influence which the benefit back counter-brings. Has formed a more perfect logistics cost control system.Third, had introduced a new algorithm to solve the problem of optimization of delivery line in the supply chain depot .This article for the first time optimizes the supply chain depot by using the Ant Colony Algorithm ,it provide a new mentality and method for the optimization in the transported line .Finally, the topic research had brought real economic interest for the Mito enterprise. After one and a half years'transformation on enterprise's logistics operations, the Mito enterprise logistics cost was under an effective control, near 100,000 Yuan logistics cost has been saved for the enterprise. |