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Study On Logistics Cost Control Of Tianjin Jialiang Logistics Co. Ltd.

Posted on:2015-11-29Degree:MasterType:Thesis
Country:ChinaCandidate:Y XuFull Text:PDF
GTID:2309330431480393Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the enhanced awareness of logistics management, the logistics cost of carealso gradually thick up. Especially for logistics enterprise logistics cost directly affects thelevel of logistics enterprise level of profitability and market competitiveness, low level is toimprove logistics performance has become the logistics business objectives.This paper first describes the research on logistics cost control researchbackground, significance, the logistics cost control theory; secondly, on the basis of theanalysis of Tianjin Jialiang logistics company cost accounting and control status, discussesthe existing logistics cost accounting and control of the company’s problems, thepaper further analyzes the ABC statistical accounting method, the logistics cost of logisticsactivities, the basic framework, the logistics cost control again, the establishment of thecompany logistics cost control targets calculation of the logistics cost of constructing dailycontrol system and the principle of ABC company’s logistics cost providemore reliable financial data for the logistics cost control, carry out always control; finally,the analysis of logistics the cost control and its benefits, the implementation of expost evaluation of control. In this paper, for the control of the logistics cost control systemis proposed a three-dimensional one, concerns whether the entire system can beimplemented; text for Kerry Logistics Ltd. By using activity-based costing can be a goodsolution to some of its vague and logistics data concealment and for the entire companyuses activity-based costing to control logistics costs as well as the basic frameworkproposed simple measures. Above all illustrate the use of activity-based costing can give amore detailed financial data to improve the accuracy of the financial information presenteddata, which for logistics cost control provides favorable conditions can be well enhancedthe company’s core competitiveness.In this paper, theoretical research and practical combination, focusing on methods ofoperation. Integrated use of knowledge of modern logistics, accounting, managementaccounting, statistics and other aspects of the theory and method, an extensive collection ofdata and methods of logistics costs at home and abroad, the establishment of logistics costcontrol method is suitable for logistics activities. The use of scientific research procedures,logistics cost control on the feasibility study and theoretical guidance. Throughout the study,the use of, the theory and methods of research and collect data from the survey. Qualitativeand quantitative analysis combine to ensure practical feasibility Kerry Logistics Ltd.logistics cost control methods.
Keywords/Search Tags:Logistics Cost, Target Cost, Cost Control, Cost of Operation Law
PDF Full Text Request
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