Third Party Logistics Cost Control

At present, the domestic logistic enterprises are in the developing stage, and they are all facing the problem of lack of funds and high cost in operation. If they want to get more advanced and longer development, a cost control system suitable for their business seems requisite.In this new century, the competitive environment of enterprises has been changed greatly, which is a challenge to the traditional management mode. The enterprises must focus attention on the customers' requirements, make full use of the resources, and reengineer the core competence of enterprises in order to adapt to the new competitive environment. So, the study on the control of cost of logistic enterprises based on the key customer value must become necessary. This proposition will be discussed in this paper.According to the business in the logistic enterprises, the author brings the Activity-Based Cost into cost control practice in order to probe into a new method to reinforce cost control and raise economic benefit in the logistic enterprises, meanwhile it also perfects cost control theory in the logistic enterprises.On the opinion of dimensionality of time, this paper is divided into four aspects, which are combined to widen the time range of logistics cost control, through analysis in advance of current situation, control theory, cost property and control system design of logistic enterprises, the control in hand of logistics activities, activity-based cost control and. the evaluation of performance based on key customer value afterwards.The author has established the guidance theory of logistic cost control, the current situation and the necessity of cost control in logistic enterprises in the first part; recall the study on cost control and customer value; then define related concepts, analyze the features of the cost in the logistics enterprises, the necessity and feasibility on the application of Activity-Based Cost and the inner mechanism between key customer value and cost of logistic enterprises, and on the bases of above, the author puts forward the idea in logistic enterprises of cost control on the basis of key value, then further raises the notion of "broad customer value engineering" and the routes that will improve the customer value are discussed. From key customer value this totally new aspect, total cost control model is put forward.The second part is divided into performance evaluation and the design for logistics costs that run through and control the activity course in the whole logistic cost. The author systematically discusses activity analysis, activity standard establishment, and analysis on the variance between the standard and actual cost, and tries to establish an index system based on key customer value, the evaluation on the performance of the activity cost model based on key customer value in logistic enterprises.The author cites one cost control case in logistic enterprise in the third part. It takes M Logistics Enterprise for example, and deeply analyzes how to apply the activity cost control into actual cost control.Finally, conclusion is made that it is both feasible and essential for the application in logistic enterprises of this model—ABC control based on key customer value; of course, although the practice has proved that the activity cost control model is a new method suitable to the features of the cost in the logistics enterprises, it also has some disadvantage. So the activity cost control model is used, something on its disadvantage and limitation should be paid attention.