Research On Cost Of Reverse Logistics Network In Wine Enterprise

With the rapid development of Internet economy, electronic commerce is more and more in-depth people’s daily life, coupled with the impact of our wine culture, which has greatly promoted people’s consumption. Meanwhile, a large number of consumption has brought a lot of waste products and brought huge hidden trouble to our society and environment. If not recycling, it not only causes the waste of resources, but also causes serious environmental problems. According to the scale of the reverse logistics process to deal with waste packaging can not only save resources, protect the environment, but also become an important measure of enterprise cost management. Considering the points above, based on the study of home and abroad documents related to reverse logistics, summarized the theory and practice of reverse logistics, my dissertation gives out a fruitful result after the study of reverse logistics network cost of Liquor Enterprises.Firstly, this dissertation summarizes the research status quo of reverse logistics, reverse logistics network cost accounting and cost optimization of reverse logistics network at home and abroad, clear the research content of this dissertation, and points out the significance of this study.Secondly, this study gives a detailed exposition of the definition and strategic importance of reverse logistics, and the relationship between forward logistics and reverse logistics, and the relationship between circular economy and reverse logistics, then introduces the definition, function, structure type of reverse logistics network, and also according to the characteristics of the liquor business products, analyzes the cost of the wine enterprise reverse logistics network.Thirdly, the study focuses on the cost accounting and optimization of reverse logistics. One of the techniques is to establish the cost accounting system, based on time cost and the operation cost of the reverse logistics network, and also based time activity-based costing, fully accounts the relevant explicit and implicit cost of the reverse logistics network. The second technique is to use the network optimization method of cost optimization, based on the grey theory of re-use reverse logistics network cost optimization model, with the total cost minimum as the goal, using the software Lingo11.0 to solve the model.Finally, using the data from A Company practical investigation this dissertation is numerically simulated, and according to the analysis of the simulated results, puts forward reasonable suggestions.