Research On The Logistics Cost Management Of Manufacturer

As " the third profit source " of an enterprise , modern logistics industry has become a new economic growth point of the global economic development and its important role and status have become increasingly prominent. Because its emergence reflects the requirements of current social development and times. Logistics cost management play a very prominent role in helping companies continue to reduce logistics costs and enhancing competitiveness as the core of logistics management. Therefore, how to play the role of the logistics cost management and excellently control and reduce the enterprise's logistics costs are the focus of this paper's study, which do good for companies to improve the operational efficiency of eterprise logistics, economic efficiency of enterprises, as well as the enterprises competitiveness. All of them are of great practical significance.This paper consists of five chapters:The first chapter expounds the research of logistics activities and logistics cost management background and significance and defines the scope of this paper research. By summing up the evolution of logistics concept, logistics costs and logistics cost management theories, the paper indicates that research on the theory, mode of logistics cost management and some research results basing on supply-chain areas are mostly provided by the domestic and foreign scholars. However, less literatures on theoretical studies are applied to the enterprises logistics cost management by the value chain analysis method, it also points out that China should strengthen the research designs of the manufacturing enterprise logistics cost accounting, and the strengthening of enterprise logistics cost management.Chapter Two specifically addresses the meaning of logistics and defines the concept of logistics cost and its composition, which sum up the characteristics of logistics cost and provide a detailed classification of logistics cost to let readers comprehensivly understand and comprehend the logistics cost of the manufacturing enterprises.Chapter Three describes the concept, significance of the logistics cost management and the development stages of foreign logistics cost management theory, besides sum up some problems of the current China's logistics cost management existing in manufacturing enterprisesChapter Four puts forward four kinds of logistics cost management improvement strategies basing on the analysis of the logistics cost and logistics cost management, which concretly includes: design and manufacturing enterprise logistics cost accounting methods, supply chain logistics cost management, value chain logistics cost management and logistics cost management based on value-chain and integrated supply chain. Through the implementation of these new and efficient strategies is not only improve the level of China's manufacturing enterprise logistics cost management, but also reach the purpose of reducing the cost of business logistics.Chapter Five proposes several specific ways and means to reduce the logistics costs of manufacturing enterprises .Finally, it points out that the logistics cost accounting of China's manufacturing enterprises , and the implementation of the logistics cost are still at a preliminary stage, and their results are not very satisfactory. Logistics cost management is a new thing, and not mature. Therefore, there are many areas that need to be continually explored by us.The main contribution of this paper are:1. Basing on the previous studies , this paper attempts to study and design a set of logistics cost accounting methods in line with the specific situation of China's manufacturing enterprises according to take "enterprise logistics cost structure and calculation" of the national standard into account. (GB/T20523-2006) .2. Uniformly appling the value-chain management and supply-chain management to logistics costs management, as an improvement strategy of logistics cost management, it not only optimizes logistics cost management system of China's manufacturing enterprises , but also reduces the enterprise's logistics costs.