Research On Logistics Cost Control Of Petroleum Material Supply Enterprises

The petroleum materials supply enterprises have been undertaking the mission of purchasing, supplying and managing materials for petroleum enterprises all the time for many years, and have made certain contribution for the development of the petroleum industry of our country. There are several times reforms inside the petroleum industry in recent years, divide or joint, the position of the petroleum materials supply enterprises in the petroleum industry has changed continuously. Losing the status of the only supplier of petroleum materials, make petroleum materials supply enterprises begin to realize the predicament that enterprises face. With the development of the domestic logistics industry and the competition from foreign petroleum service company after entering the WTO, the petroleum materials supply enterprises have realized their own deficiencies and the coming challenges. In order to meet challenge and improve their own competitiveness, reducing the logistics cost becomes one of the problems urgently to be solved for the petroleum materials supply enterprises.The paper recommends relevant concept and theory about logistics cost control at first, on the basis of expounding the current industry situation and the coming competition of the petroleum materials supply enterprises, through the analysis of the current situation of logistics cost control to find out the existing question. The problems mainly include the traditional cost accounting method is unfavorable to the logistics cost calculation; the unprogressive stock and transportation management are unfavorable to the logistics cost control; the petroleum materials supply enterprises have not realized their position in the petroleum industry supply chain; they don't adopt the advanced supply chain management method to control the logistics cost; the present logistics cost control lacks consciousness of combination control. To above mentioned problems, the paper has put forward the corresponding method to improve separately. To the question of logistics cost calculation, choose to introduce the activity-based costing(ABC) to carry on the logistics cost budget and accounting; to the stock cost which is the primary logistics cost, adopt the centralized VMI mode to manage the stock control; propose some reasonable suggestions to the transport cost control; finally try to set up the integrated control mode of logistics cost based on ABC to prevent the unfavorable influence of "benefit antinomy" in logistics cost control.