Study On Logistics Cost Control Of Manufacturing Enterprises

With increasingly fierce competition,simply by expanding the production economics of scale without taking into account the degree of market acceptance of products and competitor's strategies have been proved to be impracticable,by improving product design and controlling the production process to reduce the cost of waste can play the role of a means in reducing costs and getting smaller and smaller space.Therefore,it was gradually realized that the tremendous reduction in logistics cost of space has become a new source of profits.Logistics cost control for the enterprise to reduce costs and improve manufacturing competitiveness of the products of great significance.Logistics cost control is a complex systematic project,using a combination of quantitative and qualitative analysis of the means-to-business logistics cost control strategies focus on.First of all,the logistics cost study reviewed the relevant literature on the cost of domestic and foreign logistics research.And then raised the cost of logistics and logistics concepts,an analysis of logistics costs,as well as the impact of logistics costs in several important theory,which analyzes the cost control in manufacturing logistics.The introduction of activity-based costing to the logistics cost control system,which can be used for accurate accounting.Activity-based costing also can be used for operations analysis and value chain analysis,the activity-based costing in the application of a logistics cost control key.Through forward control,process control,feedback control of the logistics cost to build the control system.The formation of standards for the control of budget,accounting for the control of the basis of analysis for the control of the means test for the control of a complete security control system.Which highlight the process of inventory control, cost control and information transport logistics cost control decision-making,and finally the logistics cost control through analysis of cases indicate that the importance of activity-based costing and corporate control of the overall logistics cost.