Logictic Cost Control Research Of DJ Group

For a long time, our country’s corporations always focus on manufacturing and distribution, Resulted in a large proportion of logistics costs in the total costs. According to the shipping giant A.P. Moller – Maersk’s report of 2014:Although China’s shipping connection degree of container has reached world-leading level. But there is a facing challenge that the logistics cost is still high, total logistics costs accounts for 18% of China’s GDP. This data is not only higher than many developed countries, but also more than twice the number of USA ’s logistics costs to its GDP. And is higher than the average number of the Asia-Pacific and South American countries. According to the data above, the high costs of logistics has already become a massive obstacle to Chinese enterprises to participate in international competition. This is due to the logistics enterprises has increase complex, multivariate and diverse mix operations, which made the indirect costs exceed the direct costs. The traditional costs method are unable to meet the requirements of high-level logistic cost accounting and management.Activities-Based Cost Method as a new activities-based management approach to calculated cost. With manufacturing enterprises- DJ Corporation’s logistics cost as the research object,using Activities-Based Cost Method to calculate and analysis the logistics costs of DJ Corporation’s logistic costs.Than the whole logistics process is divided into six operations center, respectively, analysis and calculation of the six operations center of cost drivers, to distribute indirect logistics’ costs to six operating center. Through the analysis of the cost of operation center, combined with the environment and the needs of the enterprise to choose logistics operation,eliminate invalid logistics operations,improve logistics operation, in order to reduce logistics operation cost, improve logistics efficiency. At the same time,design a control plan of the group’s logistics cost control system,use of beforehand control,matter controls,afterwards controls each three parts combine as a control system. Finally, the results were analyzed, and the method to run according to the possible problems also provide safeguard measures.Believe that after the implementation of the above schemes, DJ group logistics costs should be able to get effective control, logistics efficiency has improved, and finally reduce the total cost of logistics enterprise.Have a certain help for promotion enterprise’s profit.