Research On The Logistics Cost Control And Performance Evaluation Of S Engineering Machinery Manufacturing Company

With the aggravation of the market competition and raw material price space continue to shrink, the lower the logistics cost has become the main influencing factors of competitive advantage, the logistics cost accounting, control and performance evaluation, and therefore more and more attention. The homework cost method can distinguish and remove the invalid cost in logistics process reengineering, and the logistics management process, this method has become an important tool for modern logistics cost accounting and control. Starting from the basic theory of ABC, the enterprise logistics cost accounting and control based on ABC, and the application of activity-based costing to logistics cost accounting and control measures are analyzed. At the same time, to establish a set of perfect enterprise logistics cost control evaluation index system for comprehensive evaluation of the logistics cost control, improve logistics efficiency, and promote the development of enterprise logistics.This thesis first has carried on the elaboration and analysis of the logistics cost control related theory, has carried on the analysis to the composition of the logistics cost, according to the scope of the operation, function and forms of payment to the logistics cost is classified, and from the system, concealment, trade-off and the multiplier effect of the characteristic of logistics cost analysis. Secondly, carries on the elaboration and the analysis of S company logistics cost control, from the composition of logistics cost accounting method of logistics cost and logistics cost control method in three aspects, the problems and deficiencies of logistics cost control in S company. Furthermore, accounting for S company’s logistics cost of operating cost method, through the analysis of the calculation results to find the cost control of procurement, transportation cost control, inventory cost control and cost control the cost of invalid in four aspects, and puts forward the control strategy of S company, improve and perfect the management and control of logistics cost. Finally, the objectives and principles of performance evaluation of logistics cost control of S company as the base, the construction of logistics cost control performance evaluation system of S company, mainly from 5 aspects of the procurement cost control, transportation cost control, inventory cost control and cost control perspective, selecting 4 indexes and 12 level two indexes as the logistics cost control is the performance evaluation index system of S company, and determines the index weight by entropy method, using the fuzzy comprehensive evaluation of the performance evaluation for the improvement and perfection, to provide decision support for logistics cost control of S company.The purpose of this thesis is to improve the enterprise pay more attention to the logistics cost control, guide enterprises to establish a correct concept of the logistics cost management. Logistics cost control and performance evaluation method combined with empirical evidence of having certain application value, so that the paper has certain practical significance.