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Enterprise Logistics Cost Control

Posted on:2008-07-09Degree:MasterType:Thesis
Country:ChinaCandidate:X J WuFull Text:PDF
GTID:2199360242968942Subject:Accounting
Abstract/Summary:PDF Full Text Request
Logistics costs are the monetary reflect of both materialize labor and living labor which are spent in goods transferring or storing. The reduction of logistics cost is a traditional theme for every enterprise. The economic and social benefits due to the effective logistics cost control are notable. And it plays an important role in logistics management and becomes the most direct means in extending the third-part profit. Therefore, the logistics cost control is greatly meaningful for reducing the operating costs, raising the competitiveness of the enterprise and products.Because of the characteristic of logistics cost, the logistics cost control is a complicated systematic project. Analyzing the characteristic of the logistics cost, this thesis proposes purchasing, stock and transportation costs controlling decision, and sets up the cost control system of logistics taking law of Activity-based Cost as theoretical foundation.This essay covers the following parts of the research concerning the system of logistics cost control.The first part of the essay reviews the existing researches on logistics cost control and ascertains the significance of logistics cost control research at present in China.The second part defines the basic concepts, and analyzes the composing, the attribute and the influence factors.The third part points out status quo and problems of logistics cost control in our country. The thesis mainly discusses purchasing cost controlling,transportation cost controlling and storage cost controlling etc.The forth part pays great attention in strategy of logistics cost control. The fifth part analysis "Relation of benefit deviation" between logistics costs controlling and logistics service from systematical point of view, and set up couple advantage strategies of control of logistics cost between part and integration. The aim of logistics cost controlling is: take cost as center, coordinate all factors' contradictions, and take all of them as an organic whole with lowest cost and biggest value.The last part is the summing-up of the essay.
Keywords/Search Tags:Activity-based Cost, Logistics Cost, Controlling System, Control Strategy
PDF Full Text Request
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