The Study On The Logistics Cost Control Of H Firms Based On The Supply Chain Management

With the rapid development of the global economic environment change rapidly and modern manufacturing technology, the competition between enterprises growing, enterprises pay attention to cost gradually began to shift from production to circulation field. In recent years, the logistics theory research has extended to the supply chain management theory, in the environment of supply chain management, enterprise logistics cost control strategies is a difficult and meaningful work.In this paper, control concepts related to the enterprise logistics and logistics cost, the interpretation of the supply chain logistics cost control, the structure of meaning, and studies the characteristics of logistics cost control and management and the main idea of the supply chain management environment, through carries on the discussion to reduce the cost of logistics enterprises from the perspective of supply chain, as provides guidance and theoretical basis of enterprise logistics cost control based on supply chain environment; in Kunshan Hengyuan electric tools manufacturing Co., Ltd.(H company) thorough careful research situation of logistics cost management, using Microsoft Excel statistics, separately from the management and personnel, procurement and inventory processes, transport costs, management informationization construction, cost accounting methods of analysis of H company logistics management status, problems and the reasons, and linear correlation analysis applied statistics SPSS. Based on the cost accounting of the traditional enterprises, starting from the content of logistics cost, the logistics cost accounting basic principle, comprehensive activity-based costing and target costing, by the fusion of these two kinds of methods of cost accounting of the logistics cost control system. Finally, a specific case to run under the environment of supply chain logistics cost control system based on the demonstration of the selection, supply chain management activities of the inventory and transportation of two link analysis. Finally, the supply logistics activities of main chain management environment, are the sales process, the production process, the procurement process and after sale service process, inventory and transportation, according to the actual situation of H company logistics cost control, gives the detailed case calculation process, and the main control indexes of other links are the logistics cost and its control strategy. Finally, the enterprise wants to make some security mechanism of enterprise logistics cost control from the perspective of supply chain.This paper breaks the established study scope of enterprises’logistic cost management, making cost management infiltrating each aspect of enterprises’ supply activity, provides a new perspective for enterprises’logistic cost management. At the same time, this paper focus on the integration of advanced cost management methods and actual operability, and has great reference for the realization of enterprises’fine cost management. Finally, the topic research had brought real economic interest for the H enterprise. After one and a half years’ transformation on enterprise’s logistics operations, the H enterprise logistics cost was under an effective control.