Research On Enterprise Logistics Cost Management Based On Supply Chain

With the rapid development of the world's economy and the progress of the modern science and technology, logistics is developing rapidly in the worldwide. As a new service industry, logistics has become the economic artery which connected all departments. The progress and development of logistics is an important factor which determine the scale of production and changes of industrial structure.It is also a basic means for enterprise to adapt the competition rules of modern society and seek survival and development in the national society. Logistics costs accounted for a large proportion in many companies which directly related to the level of corporate profits and competitive strength, so the management of logistics cost becomes the core in logistics management.At present, the study on logistics cost management which is just from the links and forms to carry out has could not meet the needs of modern logistics development. Instead, the study should be replaced by the perspective of supply chain logistics costs in order to make the whole supply chain logistics cost optimistic and at the same time enhance the corporate value and economic efficiency. They have gained certain findings in supply chain management and supply chain cost management abroad, the United States, Japan and other developed countries have entered the supply chain management phases.This article references logistics cost management and supply chain management research results at home and abroad, combined with supply chain logistics processes which divide supply chain logistics cost into two parts:the cost of supply chain logistics operations and supply chain logistics transaction cost. To supply chain logistics operations cost, this article adopt activity-based costing to account and manage. Supply chain logistics transaction cost is divided into two levels of qualitative analysis:for the supplier level and client-oriented hierarchy. Based on the current low level of China's logistics cost management, the management of supply chain logistics cost should be implemented into different statues and need to establish confidence-building mechanisms and information sharing mechanism. Finally, this paper presents a number of implementation strategies for business information for the enterprises to follow.