Research On Logistics Cost's Calculation And Control In Enterprises

Logistics Management is a hot issue nowadays and effective management and control of logistics cost is the fundamental for logistics management.People have known logistics as "the third party headspring", and it is an important issue for logistics department in firms and logistics enterprises to provide excellent services with as lower as possible cost. To find the theoretical reason for the high logistics cost in our country thus to distribute the resources properly is an important step to the economic development in our country.In this article, firstly, briefly introduces the concept of logistics, the assortment of logistics cost and basic knowledge of logistics cost management. Secondly, It presents the method of calculating logistics costs and discuss how to apply Activity Based Costing to calculate logistics costs. Here It makes a case to the application of Activity Based Costing. Then, It determines the content of logistics cost control and emphasizes that integrated control is the key to logistics management. Besides, It analyzes the ideas of lean logistics cost management and the applications of Total Cost Management in logistics cost control. In the end, It uses quantitative method, analyzes the usage of saving matrix method in transportation routine selection, discusses the transportation cost by value engineering method and the optimization for logistics cost; also, It gives the evaluation system for logistics cost.