Research On Logistics Cost Control Of WL Company

As an emerging industry, the third party logistics has been acting on international convention with the international standards in pace with the internationalization of our country’s development. At the same time, the integration of foreign markets and the domestic market has raised new requirements and standards for the sustainable development of the logistics industry and the competitiveness of domestic logistics enterprises. Due to late research and practice of logistics cost control in China, the domestic logistics cost accounting is still using the traditional logistics cost accounting method. Such a calculation method based on the amount of indirect costs allocation can not be accurate for the enterprise to provide the accurate logistics cost accounting results, which include direct cost, indirect cost and recessive cost. WL Company, as a comprehensive logistics enterprises in Tianjin, is also facing such problem.Based on the current situation of logistics cost accounting in our country, the author introduces WL Company’s logistics cost accounting as a case for studying. The paper focuses on the problems of cost accounting in the current operation process, combined with the characteristics of WL company’s material and logistics cost of each department and basic content of the logistics cost, it analyzes and calculates from several levels, such as WL company logistics cost control daily frame construction, control and reduction of the storage cost, control and reduction of loading and unloading cost, control and reduction of cost in transportation process respectively. And proposed that the WL company should use activity based costing method as the basic tool of the daily cost accounting, and abstract the indirect cost and implicit cost from the operation cost in the process of accounting. At the same time, it is recommended to reconstruct the information system, design and improve the regulations needed for the cost control system in various departments and the posts, and work in with the performance evaluation and rewards and punishment system as an assistance to self-constraint of both department and individual.