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Research On Logistics Cost Control Of W Oilfield Material Supplies

Posted on:2015-03-23Degree:MasterType:Thesis
Country:ChinaCandidate:L LiFull Text:PDF
GTID:2309330467971301Subject:Accounting
Abstract/Summary:PDF Full Text Request
The petroleum materials supply enterprises have been undertaking the mission ofpurchasing, supplying and managing materials for petroleum enterprises all the time for manyyears, and have made certain contribution for the development of the petroleum industry ofour country. There are several times reforms inside the petroleum industry in recent years,divide or joint, the position of the petroleum materials supply enterprises in the petroleumindustry has changed continuously. Losing the status of the only supplier of petroleummaterials, make petroleum materials supply enterprises begin to realize the predicament thatenterprises face. With the development of the domestic logistics industry and the competitionfrom foreign petroleum service company after entering the WTO, the petroleum materialssupply enterprises have realized their own deficiencies and the coming challenges. In order tomeet challenge and improve their own competitiveness, reducing the logistics cost becomesone of the problems urgently to be solved for the petroleum materials supply enterprises.The paper introduces relevant concept and theory about logistics cost control at first, onthe basis of expounding the current industry situation and the coming competition of thematerials supply department of W oilfield, to find out the existing question through theanalysis of the current situation of logistics cost control. The problems mainly include thetraditional cost accounting method is unfavorable to the logistics cost calculation; they don’tadopt the advanced supply chain management method to control the logistics cost; the presentlogistics cost control lacks consciousness of combination control. Based on mentionedproblems, the paper has put forward the corresponding method to improve separately. To thequestion of logistics cost calculation, the article choose to introduce the activity-basedcosting(ABC) to carry on the logistics cost accounting; through the application of ABC in Woilfield supplies department,the article discuss the ABC measures of improving the logisticscost control; try to set up the integrated control mode of logistics cost based on ABC toprevent the unfavorable influence of "benefit antinomy" in logistics cost control; finally thearticle proposes some reasonable suggestions to the logistics cost control of each subsystem.Through the analysis of this case, the article puts forward new proposals about thelogistics cost control of the W oilfield supplies department, the proposals are helpful toimproving logistics cost control of other supplies department of petroleum enterprise.
Keywords/Search Tags:Logistics Cost, Cost Control, Operational Cost Method, ComprehensiveControl Model
PDF Full Text Request
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