Manufacturing Enterprise Logistics Cost Control

Gradually, enterprises attach great importance to logistics which is regarded as "the third profit source". Controlling costs in logistics effectively is an important means for manufacturing enterprises to promote their key competitive power. So analyzing current situation of logistics cost in manufacturing enterprises and probing into an effective approach to control logistics costs of manufacturing enterprises are advantageous to increase their profits and promote their key competitive power.In this thesis, the current situation of logistics cost control and logistics system of manufacturing enterprises are analyzed. Based on this analysis, the method of objective logistics cost control based on ABC system is lucubrated in and some relevant measures are summed up. The content of the thesis includes the following six parts:In chapter one, the background of the thesis and research on logistics cost control in the world are expounded as well as the train of thought of the thesis and the study methods are elaborated.In chapter two, by analyzing current situation of logistics cost of manufacturing enterprises and some problems related to logistics cost control, it is found that there has not been a systematic infrastructure in the logistics cost control within the enterprises at present. Manufacturing enterprises just controlled a small part of costs in logistics so that the costs in logistics of manufacturing enterprises are very high.In chapter three, by analyzing the logistics system and the constitution of logistic cost, combining with Cost Control Theory and ABM Theory, the train of thought of objective logistics cost control based on ABC system is put forward. Then the keystone of the method of objective logistics cost control based on ABC system is expounded and the mode of objective logistics cost control based on ABC system is set up.In chapter four, the thesis elaborates on how to design the system of objective logistics cost control basing on ABC system, that is, the design of Pre-control, Concurrent Control and Post-control. Through building the system of objective logistics cost control based on ABC system, manufacturing...