Optimization Research Of Logistics Cost Control In Manufacturing Enterprises

As an entity economy, manufacturing industry has its unique characteristics on the logistics cost controlling.The cost which is in relation to the supply, production, sales and logistics links is more complex. The difficulty in the logistics cost control is big and the phenomenon of "the heavy production, light flow" is widespread in our country. So the study of manufacturing logistics cost is very important. Production process is the core and key link of manufacturing enterprise, which is the important component for the logistics cost control. The controlling results of production cost that produced in the module of logistics cost control in manufacturing enterprises has a decisive role.At present, the logistics cost accounting and control haven’t been paid attention in many enterprises. They take target on the yield and profit blindly and lack of the planning of overall layout, which will influence enterprise development under the environment of fierce competition. Therefore, the research on these aspect will be carried out in this paper.The logistics cost accounting system in many manufacturing enterprises is not perfect. The cost control does not reach the designated position that cause a lot of unnecessary waste of resources. The final goal of enterprise management is to achieve a high profit return at the lowest cost. In order to achieve this goal, the most need to do is how to achieve the maximum saving on the cost. If to control a single logistics activities simply, it will cause the rising cost of other aspects and moreover will enhance the overall cost. So from the enterprise overall grasp, to analyze the logistics cost, to choose the right method to increase the productivity of enterprises will improve the efficiency of the whole logistics of enterprises and will promote logistics enterprises to obtain minimize costs.The constitute of logistics cost is analyzed in this paper and a deep analysis of the current situation of logistics cost control in our country is made. Using the operational research method theory of DEA, the current situation of cost control research isachieved and an control model is established to form a kind of controlling system with the budget as the standard, accounting as the basis of control, analyses as the means of control, the performance evaluation as the security of control. The empirical research is carried on combining case in the end.