The Research For Control Of Logistics Cost In W Company

Compared to other industries, manufacturing companies’ cost management has its own uniqueness in the logistics. Manufacturing enterprise logistics costs occur in all aspects of the supply, production, sales, etc., constitute the cost is extremely complicated, very difficult to carry out the logistics cost management. With business competition, lower profits, cost effective logistics management has become the company’s "the third profit source." Although many companies have realized the importance of logistics cost management, but due to a wide range of difficulty, it is impossible to reveal the true face of logistics costs under the existing cost accounting system. Therefore, we should be designed according to the actual needs of the logistics cost management for enterprise accounting system, cost-effective logistics management, improve enterprise logistics management level, tap the "the third profit source", enhance their market competitiveness.In this paper, W Company is taken as a typical sample to study the business practice of it’s manage of logistics cost. Firstly, basing on the analysis of present situation of logistics cost at home and abroad, the author put forward the main problems, and then analysis their causes for the manage of logistics cost in W Company. Finally, a optimization was given for its manage of logistics in W Company, such as the method of combining Accounting and Statistical, ABC Cost Method and Supply Chain Management.