Enterprise Logistics Cost Control

With the aggravation of the market competition, enterprises realizethe profit potentiality of the logistics and function in managing gradually,combine a logistics cost for "the third profit source " called enterprise.The logistics cost control is greatly meaningful for reducing the operatingcosts, 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 system including logistics cost control decision, logistics cost budget, logistics cost accounting, logistics cost analysis and logistics cost assessing five parts. Logistics cost budgeting controls in advance, and establishes the cost standard of controlling. Logistics cost decision ta control with the thing in advance, is the core of controlling system. Logistics cost accounting offers accurate logistics cost information afterwards. Logistics cost analyzing is means of controlling, helps administrator to decision. At last logistics cost assessing is assurance of controlling and excites the latent energy of enterprise's logistics system. Among them, logistics cost accounting and logistics cost analyzing are based on activities and adopt value-chain analysis.